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<h1>Change in firm constitution: assessment is made on the firm as constituted at the time of assessment, death exception applies.</h1> Assessment must be made on the firm as constituted at the time of assessment where a change in constitution has occurred. A change occurs if partners cease or are admitted while some original partners continue, or if partners continue but their shares change. Dissolution on the death of a partner is excluded from this definition and is governed by separate succession provisions; reconstitution after dissolution is treated as a change in constitution for assessment purposes.
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