ENTITY THEORY OF PARTNERSHIP

ENTITY THEORY OF PARTNERSHIP

entity theory of partnership. The theory that a partnership is an entity with a legal existence apart from the partners who make it up. ? Under the Uniform Partnership Act, ¡°[a] partnership is an entity distinct from its partners.¡± UPA ¡ì 201 (1994). Cf. AGGREGATE THEORY OF PARTNERSHIP. [Cases: Partnership 63. C.J.S. Partnership ¡ì 68.]
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