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" A partnership is an association of two or more persons to carry on as co-owners a business for profit. "
Reports of the United States Tax Court - Page 663
by United States. Tax Court - 1985
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The Central Law Journal, Volume 84

Law - 1917 - 510 pages
...distinguishes the other commercial acts, inasmuch as it does not treat a partnership as a legal person, but "as an association of two or more persons to carry on as co-owners a business for profit." A certain school of thought insists that by the mercantile theory a partnership is a legal entity,...
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Report of the ... Annual Meeting of the American Bar Association, Volume 40

American Bar Association - Bar associations - 1915 - 990 pages
...shall govern. PART II. NATURE OF A PARTNERSHIP. SEC. 6. [Partnership Defined.] (1) A partnership is an association of two or more persons to carry on as co-owners a business for profit. (2) But any association formed under any other statute of this state, or any statute adopted by authority,...
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The Lancaster Law Review, Volume 37

Henry Clay Brubaker, Charles Israel Landis, George Ross Eshleman, Issac Clinton Arnold - Law - 1921 - 632 pages
...partnership is defined to be Hazlitt A. Cuppy v. Artemas Ward, Ideal Cocoa & Chocolate Co. et al. " an association of two or more persons to carry on as co-owners a business for profit." In the agreement, they provide for their purchase of the stock of the Ideal Company and how the money...
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Harvard Law Review, Volume 28

Electronic journals - 1915 - 880 pages
...definition of "person," to be found in the other Uniform Acts referred to. 62 Sec. 6 defines partnership as "an association of two or more persons to carry on as co-owners a business for profit." 63 The term "association" is ambiguous — an association may or may not be treated as a legal person....
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Cases on the Law of Partnership: Including Limited Partnerships, Selected ...

Eugene Allen Gilmore - Partnership - 1908 - 834 pages
...472, 6 Sup. Ct. 442, 29 L. Ed. 688. The Uniform (General) Partnership Act provides : "A partnership is an association of two or more persons to carry on as co-owners a business for profit." Section 6(1). " * * * Persons who are not partners as to each other are not partners as to third persons."...
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Cases on the Law of Partnership: Including Limited Partnerships, Volume 1

Eugene Allen Gilmore - Partnership - 1908 - 832 pages
...shall govern. PART II— NATURE OF A PARTNERSHIP Section 6. [Partnership Defined.] (1) A partnership is an association of two or more persons to carry on as co-owners a business for profit.8 'This act Is a partnership act and not an act relating to agency or any branch thereof. One...
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Handbook on the Law of Partnerships: Including Limited Partnerships

Eugene Allen Gilmore - Limited partnership - 1911 - 762 pages
...shall govern. PART II. NATURE OP A PARTNERSHIP Sec. 6. — Partnership Defined. (1) A partnership is an association of two or more persons to carry on as co-owners a business for profit. (2) But any association formed under any other statute of this state, or any statute adopted by authority,...
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Annual Report of the American Bar Association: Including ..., Volume 40

American Bar Association - Bar associations - 1915 - 984 pages
...shall govern. PART II. NATURE OF A PARTNERSHIP. SEC. 6. [Partnership Defined.] (1) A partnership is an association of two or more persons to carry on as co-owners a business for profit. (2) But any association formed under any other statute of this state, or any statute adopted by authority,...
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The Laws of Wisconsin

Wisconsin - Session laws - 1915 - 1192 pages
...law and equity, including the law merchant, shall govern. Section 1724m — 3. 1. A partnership is an association of two or more persons to carry on as co-owners a business for profit. 2. But any association formed under any other statute of this state, or any statute adopted by authority,...
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Wisconsin Session Laws

Wisconsin - Bills, Private - 1915 - 1180 pages
...law and equity, including the law merchant, shall govern. Section 1724m — 3. 1. A partnership is an association of two or more persons to carry on as co-owners a business for profit. 2. Hut any association formed under any other statute of this state, or any statute adopted by authority,...
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