Which of the following is themostcorrect definition of a partnership for tax purposes?

Select one:

a.An association of persons carrying on business as partners.

b.An association of persons in receipt of ordinary income or statutory income jointly.

c.An association of persons carrying on business as partners or in receipt of ordinary income or statutory income jointly, including a company.

d.An association of persons carrying on business as partners or in receipt of ordinary income or statutory income jointly, but does not include a company.

e.An association of persons carrying on business as partners or in receipt of ordinary income jointly, but does not include a company.