Assertion: partnership's partner | /r/CapableOf | report their shares of income
Facets:
value: on their federal personal returns
type: LOCATION
Source sentences:
text: Partners then report their shares of income on their federal personal returns, although not all states allow this type of "pass-through" taxation at the state level.
text: Each partner reports his or her share of income on Schedule C of his or her personal income tax Form 1040.