### Question
What does partnership mean?


### Answer
**Partnership** has the following meaning in *26 U.S.C. § 6241*:

> 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 2&#160;1&#160;-DEFINITIONS AND SPECIAL RULES**

