partnership

(2) Partnership and partner The term “partnership” includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation; and the term “partner” includes a member in such a syndicate, group, pool, joint venture, or organization.

Source

26 USC § 7701(a)(2)


Scoping language

None identified, default scope is assumed to be the parent (chapter 79) of this section.
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