entity of partnership
- See partnership.
Ballentine's law dictionary. Anderson, W.S.. 1998.
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Partnership — For the cricket term, see Partnership (cricket). A partnership is an arrangement where parties agree to cooperate to advance their mutual interests. Since humans are social beings, partnerships between individuals, businesses, interest based… … Wikipedia
Partnership taxation — is the concept of taxing a partnership business entity. Many jurisdictions regulate partnerships and the taxation thereof differently.Common LawMany common law jurisdictions apply a concept called flow through taxation to partnerships.… … Wikipedia
partnership — part·ner·ship n: an association of two or more persons or entities that conduct a business for profit as co owners see also uniform partnership act in the important laws section compare corporation, joint venture, sole pro … Law dictionary
entity — en·ti·ty / en ti tē/ n pl ties: an organization (as a business or governmental unit) that has a legal identity which is separate from those of its members see also alter ego, instrumentality, juridical person … Law dictionary
Entity classification election — For United States income tax purposes, a business entity may elect to be treated either as a corporation or as other than a corporation. This entity classification election is made by filing Internal Revenue Service Form 8832. Absent filing… … Wikipedia
Partnership taxation in the United States — The rules governing partnership taxation, for purposes of the U.S. Federal income tax, are codified as Subchapter K of Chapter 1 of the U.S. Internal Revenue Code (Title 26 of the United States Code). Partnerships are flow through entities. Flow… … Wikipedia
Partnership (China) — A partnership in the People s Republic of China is a business entity governed by the [http://www.fdi.gov.cn/pub/FDI EN/Laws/GeneralLawsandRegulations/BasicLaws/P020061018643910006967.pdf Partnership Enterprise Law] passed by order of the… … Wikipedia
Partnership (Hong Kong) — A partnership in Hong Kong is a business entity formed by the [http://www.hklii.org/hk/legis/en/ord/38/ Partnerships Ordinance] , which defines a partnership as the relation between persons carrying on a business in common with a view of profit… … Wikipedia
partnership — /pahrt neuhr ship /, n. 1. the state or condition of being a partner; participation; association; joint interest. 2. Law. a. the relation subsisting between partners. b. the contract creating this relation. c. an association of persons joined as… … Universalium
PARTNERSHIP — Formation The earliest form of commercial partnership in Jewish law was partnership in property, or joint ownership. Craftsmen or tradesmen who wished to form a partnership were required to place money in a common bag and lift it or execute some… … Encyclopedia of Judaism