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Topic: Partnership

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Limited partnership

Limited liability partnership

Domestic partnership

Types of companies

Sole trader

Corporation

Legal entity

Liability

John Lewis Partnership

Business

List of business law topics

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Profit and loss account

	Partnership - Wikipedia, the free encyclopedia
		In the common law, a partnership is a type of business entity in which partners share with each other the profits or losses of the business undertaking in which they have all invested.
		In the civil law the partnership is a nominate contract between individuals who, in a spirit of cooperation, agree to carry on an enterprise, contribute to it, by combining property, knowledge or activities and to share its profit.
		Partners may have a partnership agreement, or declaration of partnership and in some jurisdictions such agreements may be registered and available for public inspection.
	en.wikipedia.org /wiki/Partnership (228 words)

	PARTNERSHIP AGREEMENT
		Net profits and losses of the partnership shall inure to, and be borne by, the partners in proportion to the value of each of their capital accounts.
		Payment shall then be made of all the liabilities of the partnership and a final distribution of the remaining assets either in cash or in kind, shall promptly be made to the partners or their personal representatives in proportion to each partner’s capital account.
		The partnership shall pay the partner who is withdrawing the full value of his capital account in the partnership in accordance with paragraph 20 of this Agreement.
	www.geocities.com /tbiclub/PARTNERSHIPAGREEMENT.html (1454 words)

	CATHOLIC ENCYCLOPEDIA: Partnership
		Partnership, an unincorporated association of two or more persons, known as partners, having for its object the carrying on in common by the partners of some predetermined occupation for profit, such profit, according to the usual definition, to be shared by the several partners.
		Partnerships in the Roman Law were included among consensual contracts, those which required no certain form, nor any writing, but which became effectual by simple consent, qui nudo consensu perficiuntur, "Pandectæ", supra, "The Commentaries of Gaius", III (Cambridge, 1874), 135, 136.
		The English Law of partnership was itself to a great extent founded on what was known as the "Law Merchant", and thus "on foreign ideas as to matters of trade and the customs of merchants drawn frequently from the Lombard or Jew traders of the Continent", which became "by Statute Law, custom or court decision.
	www.newadvent.org /cathen/11509a.htm (1019 words)

	Partnership Taxation
		The election to be excluded from the partnership provisions is made by attaching a statement to the Form 1065 for the first taxable year in which the election is made.
		A partnership is owned by 30 individuals on a calendar year owning a 2 percent interest each and by a corporation on a fiscal year owning the remaining 40 percent, Although the corporation constitutes the only principal partner, the individuals represent a majority.
		Note that only partnerships that would otherwise be required to use a calendar year are subject to this tax and that Sections 444 and 7519 are not applicable to partnership entities that are using a year other than a required year due to a request granted under the business purpose test of Section 706(b).
	www.taxtaxtax.com /pship/study/lect1a.htm (3675 words)

	Setting Up Your Own Business: The Partnership, NF 96-254
		Unless continuity of the partnership is provided for in the partnership agreement, a partnership is dissolved upon the death or withdrawal of one of the partners.
		However, a partnership agreement cannot alter the financial responsibilities that accompany being a general partner or a limited partner as they are defined by statutes and court decisions.
		Partnership income or loss, including capital gains, pass through to the partners in proportion to their respective partnership interests and is taxed as income to the receiving individuals.
	ianrpubs.unl.edu /consumered/nf254.htm (1460 words)

	Partnership (Site not responding. Last check: 2007-11-07)
		Partnerships are required to withhold on distributions of California source income made to their domestic nonresident partners if California source income distributions to a particular partner exceed $1,500 for the calendar year.
		Partnerships are required to withhold on allocations of California source income to foreign partners at the maximum tax rate for that type of partner.
		If the partnership has both domestic nonresident partners and foreign partners on which it is required to withhold, a separate Form 592 must be filed for each group since the two groups have different due dates.
	www.ftb.ca.gov /individuals/wsc/partner.html (2019 words)

	Partnerships
		A partnership is the relationship existing between two or more persons who join to carry on a trade or business.
		Partners are not employees and should not be issued a Form W-2. The partnership must furnish copies of Schedule K-1 (Form 1065) to the partners by the date Form 1065 is required to be filed, including extensions.
		If you are a partnership or a partner (individual) in a partnership use the information in the charts below to help you determine some of the forms that you may be required to file.
	www.irs.gov /businesses/small/article/0,,id=98214,00.html (200 words)

	OSHA Strategic Partnership Program (OSPP)
		OSHA's Partnership program benefits workers by reducing their risk of death, injury, and illness on the job, by increasing practical safety and health knowledge and skills, by empowering them to take an active role in their own protection, and by enhancing the quality of their work life.
		These Partnerships have addressed serious workplace safety and health issues, the reduction of fatalities, injuries and illnesses in a myriad of industries.
		Partnerships have sought to improve worker protection by implementing meaningful safety and health management systems and by tackling occupational hazards such as lead and silica exposure, falls, electrocution, and muscular-skeletal disorders.
	www.osha.gov /dcsp/partnerships (1251 words)

	Frequently Asked Questions - Keyword: Partnership
		Because partners are not employees of the partnership, no withholding is taken out of their distributions to pay the income and self-employment taxes on their Forms 1040.
		If you are a member of a partnership that carries on a trade or business, your distributive share of its income or loss from that trade or business is net earnings from self-employment.
		A partnership generally must conform its tax year of the partners unless the partnership can establish a business purpose for having a different tax year.
	www.irs.gov /faqs/faq-kw132.html (808 words)

	Creating a Partnership Agreement (Site not responding. Last check: 2007-11-07)
		If you and your partners don't spell out your rights and responsibilities in a written partnership agreement, you'll be ill-equipped to settle conflicts when they arise, and minor misunderstandings may erupt into full-blown disputes.
		A partnership agreement allows you to structure your relationship with your partners in a way that suits your business.
		Don't be tempted to leave the terms of your partnership up to these state laws.
	www.nolo.com /encyclopedia/articles/sb/partag.html (826 words)

	The Center for Arts Education: Partnership Grants (Site not responding. Last check: 2007-11-07)
		The Center is pleased to announce twenty new Partnership grants to New York City public schools in support of two-year arts partnerships with the City's cultural institutions, performing and visual arts companies, arts education organizations and museums.
		The goal of the Partnership Grant Program is to support schools in partnership with arts organizations, cultural institutions, community-based organizations and colleges/universities to develop arts education programs that promote student achievement and school improvement.
		Partnership grants generate widespread, long-term impacts on students, teachers, and school communities, as well as collaborating organizations.
	www.cae-nyc.org /programs/partnership.htm (438 words)

	Trades Union Congress - Partnership (Site not responding. Last check: 2007-11-07)
		Partnership enables unions to play an active role in shaping an organisation's policy and strategy, and increases union involvement in organisational change.
		The TUC Partnership Institute, launched in January 2001, provides expertise, advice and support to unions and employers on developing successful workplace partnerships.
		Airbus is acknowledged as an exemplar employer in Wales, which takes a strategic approach to working in partnership with its workforce, championing better skills, innovation and supporting a host of smaller businesses in the region.
	www.tuc.org.uk /partnership/index.cfm (439 words)

	Global Partnership for NGO Studies, Education, and Training
		The Global Partnership has been engaged in an eight-year effort to provide learning opportunities leading to a Graduate Diploma or a Master's Degree in NGO Leadership and Management for development professionals.
		As a South-North partnership of NGO training and capacity building organizations and an accredited school of graduate and professional studies, the GP's members collaborate to offer a number of different programs.
		The Global Partnership reflects the mission and values of its three founders: BRAC in Bangladesh, Organisation of Rural Associations for Progress (ORAP) in Zimbabwe and the School for International Training (SIT) in Vermont, USA.
	www.global-partnership.net (604 words)

	Vision Statement of Australia, China, India, Japan, the Republic of Korea, and the U.S. for a New Asia-Pacific ...
		The partnership will collaborate to promote and create an enabling environment for the development, diffusion, deployment and transfer of existing and emerging cost-effective, cleaner technologies and practices, through concrete and substantial cooperation so as to achieve practical results.
		The partnership will also cooperate on the development, diffusion, deployment and transfer of longer-term transformational energy technologies that will promote economic growth while enabling significant reductions in greenhouse gas intensities.
		The partnership will be consistent with and contribute to our efforts under the UNFCCC and will complement, but not replace, the Kyoto Protocol.
	www.state.gov /g/oes/rls/fs/50335.htm (524 words)

	Partnership
		"The Partnership is the first collaboration between an academic medical center and the private sector to focus on gender-specific medicine.
		Gender-specific medicine is the science of how normal human biology differs between men and women and how the manifestations, mechanisms and treatment of disease vary as a function of gender.
		The Partnership's mission is to spearhead research on gender-specific medicine and to develop comprehensive and unique educational programs that communicate the new knowledge to healthcare professionals and the public."
	partnership.hs.columbia.edu (99 words)

	Partnership for Women's Health
		The Partnership for Gender-Specific Medicine at Columbia University was founded in 1997 with an initial grant from Procter and Gamble.
		The Partnership for Gender-Specific Medicine at Columbia University is a unique collaboration between the private sector and academic medicine.
		This may be, for example, an original research program, an educational program for the scientific and/or lay community, or a series of appearances by one or more of the Partnership Scholars.
	partnership.hs.columbia.edu /sponsors.html (407 words)

	Welcome to UVSC College Partnership (Site not responding. Last check: 2007-11-07)
		The School, College & University Partnership was designed as a beacon of hope for students (junior high through college) and their parents.
		The program is designed around a unique approach involving the students and parents who team with the counselors and tutors from the Partnership to develop, implement, and follow up a course of action leading to success in the student's academic plan.
		For additional information or to schedule an appointment with a counselor, please call the School, College, and University Partnership at (801) 863-8565 between 8 a.m.
	www.uvsc.edu /partnership (101 words)

	[No title]
		The Greater Houston Partnership is a private, non-profit organization dedicated to meeting the needs of our members.
		Partnership establishes www.houston hurricaneaid.org to help companies and individuals re-establish their operations in Houston.
		The ability for members to get their Partnership questions answered online.
	www.houston.org (200 words)

	The Roll Back Malaria Partnership (Site not responding. Last check: 2007-11-07)
		The RBM Partnership Board held its 8th meeting in Yaoundé, Cameroon back-to-back with RBM's Forum V. The Board reviewed the Partnership's performance for the period 2003-2005 and identified the priority actions to take forward the Yaoundé Call to Action.
		All Board constituencies acknowledged that the RBM Partnership's activities, since its overhaul in 2003, have significantly contributed to the global malaria control and that the Secretariat has been very supportive to all partners.
		The key recommendations of forum V are synthesized in the Yaoundé Call to Action, which is expected to optimize national scaling-up efforts in malaria control in order to reach the coverage needed for impact.
	www.rbm.who.int /cgi-bin/rbm/rbmportal/custom/rbm/home.do (744 words)

	PartnerShip: Home
		Call PartnerShip for a rate quote at (800) 599-2902.
		With one simple phone call, PartnerShip can have you on the road to increased savings and improved service.
		Feel free to contact PartnerShip at (800) 599-2902 for more information, or click here to submit an inquiry form.
	www.partnership.com (262 words)

	Partnership Info
		This means that they receive a half hour of attention from another person, and then they give the person a half hour of their attention, at least once a week at a regular time, either in person or on the phone.
		Your partner will not say that your talk is superficial, or that it doesn’t make sense, or that you are wrong, weak, or selfish, nor will the partner praise one thing and condemn another thing in you, or in what you say.
		Our partnership program is open to anyone with experience or training in Focusing partnership.
	www.focusing.org /partnership/partner_info/partnership_index.htm (328 words)

	Hydrogen, Fuel Cells and Infrastructure Technologies Program: International Activities
		The International Partnership for the Hydrogen Economy will provide a mechanism to organize, evaluate and coordinate multinational research, development and deployment programs that advance the transition to a global hydrogen economy.
		The Partnership will leverage limited resources; bring together the world's best intellectual skills and talents to solve difficult problems; and develop interoperable technology standards.
		Initially, the Partnership will review actions being pursued jointly by participating countries and identify additional actions to advance research, development and deployment of hydrogen production, storage, transport and distribution technologies; fuel cell technologies; common codes and standards for hydrogen fuel utilization; and coordination of international efforts to develop a global hydrogen economy.
	www.eere.energy.gov /hydrogenandfuelcells/international_activities.html (322 words)

	SPACE.com -- Spaceflight Partners to Offer Public Suborbital Flights by 2007
		Entrepreneur Chirinjeev Kathuria has entered a partnership with Canadian Arrow leader Geoff Sheerin to establish PLANETSPACE, a space tourism firm planning to offer suborbital spaceflights to the public by 2007.
		MirCorp effort that helped Dennis Tito become the first space tourist, said the new partnership will be a step forward for private space tourism.
		The new partnership also includes plans for a reality television show, as well as discussions with a company to hold an international lottery with spaceflight prizes.
	www.space.com /missionlaunches/050517_canadianarrow_planetspace.html (1113 words)

	Drug Abuse and Substance Abuse Information \| Partnership For a Drugfree America - The Partnership For a Drugfree America
		Partnership For a Drugfree America - The Partnership For a Drugfree America
		Obtain pertinent Drug Abuse and Substance Abuse Information from the Partnership For a Drugfree America.
		We would like to gratefully acknowledge the contribution of the Screen Actors Guild and the American Federation of Television and Radio Artists in the ongoing success of this initiative.
	www.drugfreeamerica.org (138 words)

	I Want a Movie! Now! - Newsweek Technology - MSNBC.com
		Later this month, NEWSWEEK has learned, the companies plan to unveil a simple but significant partnership that could shake up the media world.
		Subscribers who belong to both services will be able to download their Netflix DVDs over the Internet directly into the TiVo boxes in their homes, instead of receiving them in the mail.
		But an insider who was close to the negotiations says the straightforward partnership is all but a done deal, pending only the approval of the TiVo board this week: "You don't need a lot of creativity to figure out the details," the insider said.
	www.msnbc.msn.com /id/5915470/site/newsweek (808 words)

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