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      <description>Tax, interest and penalty due up to discontinuance of a firm, association or HUF may be determined as if no discontinuance occurred, and every partner or member at the time of discontinuance is jointly and severally liable for those amounts whether determined before or after discontinuance; similar joint and several liability attaches on change of constitution, dissolution or partition. A Limited Liability Partnership is treated as a firm for these purposes.</description>
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