### Question
How is the term partner defined?


### Answer
The term **partner** is defined in *26 U.S.C. § 240* as the following:

> 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**

