Joint and several liability continues after firm discontinuance, making partners responsible for the firm's tax, interest and penalty. Where a firm, association or Hindu Undivided Family discontinues business, tax, interest and penalty may be determined as if discontinuance had not occurred, and every partner, member or coparcener at the time of discontinuance is jointly and severally liable for those amounts; similar joint and several liability attaches on reconstitution, dissolution or partition, and a Limited Liability Partnership is treated as a firm for these purposes.