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          Income Tax

          Partner

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          Definition of partner expands to include minors admitted to partnership benefits and partners of limited liability partnerships. The definition of Partner for income tax purposes is drawn from partnership law and explicitly includes a minor admitted to the benefits of partnership and partners of a limited liability partnership, thereby treating both categories as partners for tax classification.
                          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.

                                Definition of partner expands to include minors admitted to partnership benefits and partners of limited liability partnerships.

                                The definition of Partner for income tax purposes is drawn from partnership law and explicitly includes a minor admitted to the benefits of partnership and partners of a limited liability partnership, thereby treating both categories as partners for tax classification.


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