partner
Defined in 2 places across 2 titles of the United States Code.
For purposes of this subtitle, the term “partner” means a member of a partnership.
Source
- 1994–201526 U.S.C. § 761Internal Revenue Code · Terms defined · for purposes of this subtitle
For purposes of this subtitle, the term “partner” means a member of a partnership. In the case of a capital interest in a partnership in which capital is a material income-producing factor, whether a person is a partner with respect to such interest shall be determined without regard to whether such interest was derived by gift from any other person.
Source
- 2015–present26 U.S.C. § 761Internal Revenue Code · Terms defined · for purposes of this subtitle
The term “partner” means an entity that enters into a partnership agreement with the Secretary to carry out agricultural water enhancement activities on a regional basis, including—
(A) an agricultural or silvicultural producer association or other group of such producers;
(B) a State or unit of local government; or
(C) a federally recognized Indian tribe.
Source
- 2008–present16 U.S.C. § 3839AAConservation · Agricultural water enhancement program · in this section