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Terms Used In Wisconsin Statutes 178.0201

  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
   (1)    A partnership is an entity distinct from its partners.
   (2)   A partnership is the same entity regardless of whether the partnership has a statement of qualification in effect under s. 178.0901.