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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Assessment as a firm requires an executed partnership instrument and certified deed; non-compliance disallows partner payment deductions.</h1> Assessment as a firm requires a partnership instrument specifying individual partner shares and a certified copy of that instrument must accompany the return when assessment as a firm is first sought, certified by all non-minor partners or, after dissolution, by former partners and legal representatives of deceased partners. A firm once assessed remains so unless the constitution or shares change, in which case a certified revised instrument must be furnished. Certain failures by the firm cause a rule disallowing any deduction for payments to partners and make those payments not chargeable to tax under the relevant income provision.

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