### Question
How does the law define partnership?


### Answer
Under *26 U.S.C. § 6241*, **partnership** is defined as:

> any partnership required to file a return under section 6031(a)

#### Citation:
  - *26 U.S.C. § 6241*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 63-ASSESSMENT > Subchapter C-Treatment of Partnerships > PART IV-DEFINITIONS AND SPECIAL RULES**

