The UPA set out the rules for determining whether or not a partnership exists.

在没有合伙协议的情况下，由统一合伙条例（ UPA）确定合伙人之间的关系。

youdao

And, although Dennis's "d" came second, theirs was not a partnership where the decisions and profits were split fifty-fifty.

虽然丹尼斯名字里面的D排在第二位，但是他们的决策和利润并不是对半分成的。

youdao

A guildsman may not enter into workshop partnership with a non guildsman.

基尔特公会会员不得与非基尔特公会会员建立工作坊伙伴关系。

youdao

In a normal--in a simple partnership, the partnership would not be taxed because it's you doing business just as partners, so you are taxed but not the partnership.

简单的合伙制企业,正常情况下是不需要缴税的,因为你是在以一个合伙人的身份来做生意,所以要对你征税而不是合伙制企业

耶鲁公开课 - 金融市场课程节选

A limited partnership is one kind of DPP and it has--it's not a corporation, so it's a partnership.

有限合伙制是DPP的一种,它不是公司制,而是合伙制

耶鲁公开课 - 金融市场课程节选

As the Court saw it there was simply not a partnership between NJSEA and PB, merely an attempt to transfer the credit.

FORBES: Pitney Bowes Passes Go From Boardwalk But Lands On Income Tax

The most important practical part of the case is the ruling that a partnership or an LLC consisting of yourself and your own disregarded entity is not a partnership for income tax purposes.

FORBES: Partnership Needs More Than One Partner

Only one-quarter of Egyptians surveyed said they had a favorable opinion of Americans while 58% said they had an unfavorable opinion, and a majority (56%) said that Egypt should not have a partnership relationship with America, compared to just 36% who said it should.

FORBES: Connect