A partnership is an unincorporated association of two or more individuals to carry on a business for profit. Many small businesses, including retail, service, and professional practitioners, are organized as partnerships.
A partnership agreement may be oral or written. However, to avoid misunderstandings, the partnership agreement should be in writing. The agreement should identify the partners; their respective business‐related duties and responsibilities; how income will be shared; the criteria for additional investments and withdrawals; and the guidelines for adding partners, the withdrawal of a partner, and liquidation of the partnership. For income tax purposes, the partnership files an information return only. Each partner shares in the net income or loss of the partnership and includes this amount on his/her own tax return.
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Poland, is the first country because they had wanted to get through Europe without being in too much conflict
In the late 1800s, people in many parts of the world decided to leave their homes and immigrate to the United States. Fleeing crop failure, land and job shortages, rising taxes, and famine, many came to the U. S. because it was perceived as the land of economic opportunity. Others came seeking personal freedom or relief from political and religious persecution. With hope for a brighter future, nearly 12 million immigrants arrived in the United States between 1870 and 1900. During the 1870s and 1880s, the vast majority of these people were from Germany, Ireland, and England--the principal sources of immigration before the Civil War. That would change drastically in the next three decades.
