Partner

Partner means:
a member of a partnership, which may be a syndicate, association, pool, joint venture, or other unincorporated organization. Partners generally include in their personal tax returns their pro-rata shares of partnership ordinary income, capital gain, charitable contributions, and so on. Former IRC (check if this IRC provision is current here) §7701(a)(2).

See also other Tax Terms and Definitions in U.S.A.

general partner; limited partner; principal partners.

See also Capital Gain in the American Legal Encyclopedia and Capital Gain in the World Legal Encyclopedia.