### Question
What is the definition of large partnership?


### Answer
The definition of **large partnership** is as follows in *26 U.S.C. § 300*:

> an electing large partnership as defined in Code Section 775

#### Citation:
  - *26 U.S.C. § 300*
  - Heading: **TITLE XXIX.-LARGE PARTNERSHIP ACTIONS&nbsp;1**

