A neuron is a nerve cell that is the basic building block of the nervous system. Neurons are similar to other cells in the human body in a number of ways, but there is one key difference between neurons and other cells. Neurons are specialized to transmit information throughout the body.
A limited partner is a partner in a partnership whose liability is limited to the extent of the partner's share of ownership. Because he is not a material participant, The Internal Revenue Service (IRS) treats the income that a limited partner realizes from his partnership as passive income that he can offset with passive losses.
In a general partnership: all partners (called general partners) are personally liable for all business debts, including court judgments; each individual partner can be sued for the full amount of any business debt (though that partner can in turn sue the other partners for their share of the debt), and each partner has agency authority for the partnership -- that is, each partner can bind the whole business to a contract or business deal. How Are Limited Partnerships Different? A limited partnership has at least one general partner and at least one limited partner.