### Question
How does NORMAL TAXES AND SURTAXES define partner?


### Answer
Under *26 U.S.C. § 761*, **partner** is defined as:

> a member of a partnership

#### Citation:
  - *26 U.S.C. § 761*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter K-Partners and Partnerships > PART III-DEFINITIONS**

