### Question
What is the definition of partner?


### Answer
The definition of **partner** is as follows in *26 U.S.C. § 761*:

> 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**

