Partners and Partnerships

Partners and Partnerships

Partners and Partnerships

In Legislation

Partners and Partnerships in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter K

The current, permanent, in-force federal laws regulating partners and partnerships are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter K. It constitutes “prima facie” evidence of statutes relating to Income Taxes (including partners and partnerships) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Taxation and Tax Liability and Liability of the US Code, including partners and partnerships) by chapter and subchapter.


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