### Question
How is the term partnership defined?


### Answer
The term **partnership** is defined in *26 U.S.C. § 6231* as the following:

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

#### Citation:
  - *26 U.S.C. § 6231*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 63-ASSESSMENT > Subchapter C-Tax Treatment of Partnership Items**

