losses in partnership

losses in partnership

Collins dictionary of law. . 2001.

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  • Partnership — For the cricket term, see Partnership (cricket). A partnership is an arrangement where parties agree to cooperate to advance their mutual interests.[1] Since humans are social beings, partnerships between individuals, businesses, interest based… …   Wikipedia

  • partnership — part·ner·ship n: an association of two or more persons or entities that conduct a business for profit as co owners see also uniform partnership act in the important laws section compare corporation, joint venture, sole pro …   Law dictionary

  • Partnership taxation (Hong Kong) — Partnership taxation in Hong Kong is the taxation of the profits or losses generated by partnership business entities. First, these profits or losses of the partnership are assessed according to the… …   Wikipedia

  • Partnership taxation — is the concept of taxing a partnership business entity. Many jurisdictions regulate partnerships and the taxation thereof differently.Common LawMany common law jurisdictions apply a concept called flow through taxation to partnerships.… …   Wikipedia

  • partnership, general — n. A partnership in which partners share profits, losses, and management equally, regardless of the contributions to capital made by each of them. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney… …   Law dictionary

  • Partnership (China) — A partnership in the People s Republic of China is a business entity governed by the [http://www.fdi.gov.cn/pub/FDI EN/Laws/GeneralLawsandRegulations/BasicLaws/P020061018643910006967.pdf Partnership Enterprise Law] passed by order of the… …   Wikipedia

  • partnership — A business owned by two or more persons that is not organized as a corporation. A voluntary contract between two or more competent persons to place their money, effects, labor, and skill, or some or all of them, in lawful commerce or business,… …   Black's law dictionary

  • PARTNERSHIP — Formation The earliest form of commercial partnership in Jewish law was partnership in property, or joint ownership. Craftsmen or tradesmen who wished to form a partnership were required to place money in a common bag and lift it or execute some… …   Encyclopedia of Judaism

  • Partnership taxation in the United States — The rules governing partnership taxation, for purposes of the U.S. Federal income tax, are codified as Subchapter K of Chapter 1 of the U.S. Internal Revenue Code (Title 26 of the United States Code). Partnerships are flow through entities. Flow… …   Wikipedia

  • Partnership (Australia) — In Australia, summarising s. 5 of the Partnership Act 1958 (Vic) (hereinafter the Act ), for a partnership to exist, four main criteria must be satisfied. They are: * Valid Agreement between the parties; * To carry on a business this is defined… …   Wikipedia

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