NJ Rev Stat § 54:8A-30 - "partnership" Defined

Section 8A-30 - "partnership" Defined
Section 8A-29 - Taxable Year; Annual Accounting Period; Calendar Year; Fiscal Year; DefinitionsSection 8A-31 - Partnership Liability; Inclusions in Gross Income

"Partnership" includes all forms of unincorporated organization other than an estate or trust or a corporation, through or by means of which any business, financial operation or venture is carried on or liquidated.

L.1961, c. 32, p. 140, s. 30, eff. May 29, 1961.

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