2.08.1 Partnership Defined (2)

Question 問題、
Which of the following statements about partnership agreements is false?

A. Modifications to the partnership agreement must be agreed to by all the partners or adopted in any other manner provided by the partnership agreement.

B. The agreement or modifications can be oral or written.

C. The partnership agreement can be modified for a particular tax year after the close of the year not later than the date for filing the partnership return for that year, including extensions.

D. A partner's share of income, gains, losses, deductions, or credits is usually determined by the partnership agreement.

The correct answer is 正解は、[C. The partnership agreement can be modified for a particular tax year after the close of the year not later than the date for filing the partnership return for that year, including extensions.]
パートナーシップ合意は口頭でも書面でもかまわないが、修正や変更はパートナー全員一致の同意を必要とする。
当該課税年度に関わるパートナーシップ合意の修正や変更は、課税年度終了後も、パートナーシップの原則的な申告期限までは認められるが、延長後の期限までは認められない。