Sec. 1-2.6. Definition of partnership

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The term partnership shall have the same meaning as set forth in section 761(a) of the Internal Revenue Code and 26 CFR section 1.761-1(a) whether or not the election provided for therein has been made. Also, the term partnership does not include a corporation within the meaning of section 1-2.5(b) of this Subpart.

                    
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