partnership is taxed at the partnership level ์ผ ๊ฒฝ์šฐ์—๋Š” ๋“ฑ๋ก ๊ฐ€๋Šฅํ•œ๋ฐย 
partnership is taxed at the individual partner versus the partnership level ์ผ ๊ฒฝ์šฐ์—๋Š” ๋“ฑ๋ก์ด ์•ˆ ๋œ๋‹ค๋Š”๋ฐ
๋ญ๊ฐ€ ๋‹ค๋ฅธ๊ฑฐ์ž„?

์–ด์ฉ”์ˆ˜ ์—†๋Š” ๊ฑฐ๊ธด ํ•˜๊ฒ ์ง€๋งŒ ๋ญ์ด๋ฆฌ ์ ์œผ๋ž€ ๊ฒŒ ๋งŽ๋ƒ ๋ณต์žกํ•˜๋‹ค