302-6 PART 302-6âALLOWANCE FOR TEMPORARY QUARTERS SUBSISTENCE EXPENSES Subpart AâGeneral Rules Sec. 302-6.1 What are âtemporary quarters?â 302-6.2 What are âtemporary quarters subsistence expenses (TQSE)â? 302-6.3 What is the purpose of the TQSE allowance? 302-6.4 Am I eligible for a TQSE allowance?
1mass noun The state of being a partner or partners. âwe should go on working together in partnershipâ. âThat is why the Yorkshire Post has launched the Hidden Disability appeal, in partnership with the National Autistic Society which runs the school.â.
A partnership is the relationship existing between two or more persons who join to carry on a trade or business. Each person contributes money, property, labor or skill, and expects to share in the profits and losses of the business. A partnership must file an annual information return to report the income, deductions, gains, losses, etc., from its operations, but it does not pay income tax. Instead, it passes through any profits or losses to its partners.