### Question
How does PARTNERSHIP ACTIONS define partner?


### Answer
Under *26 U.S.C. § 240*, **partner** is defined as:

> a person who was a partner as defined in Code section 6231(a)(2) at any time during any partnership taxable year at issue in a partnership action

#### Citation:
  - *26 U.S.C. § 240*
  - Heading: **TITLE XXIV.-PARTNERSHIP ACTIONS**

