![Domestic Partnerships Treated As Entities And Aggregates: .](/3wzg0da/587.jpg)
Domestic Partnerships Treated As Entities And Aggregates: .
· partnerships: aggregate or entity for subpart f inclusion prior to the Depending on the operative Code section, a partnership can treated either as an entity that is distinct and separate from its partners ("entity approach") or as an aggregate of all partners, meaning that each partner takes into account a pro rata share of each tax item on the tax .