New Jersey Statutes

§ 54:8A-71 — "Partnership" defined

New Jersey·Title 54 TAXATION
"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.1971, c. 222, s. 14, approved June 17, 1971; expired December 31, 1980 pursuant to L.1971,c.222,s.62.

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