(b) PARTNERSHIPS
Partnerships, which include general partnerships, joint ventures, de facto associations and other associations not possessing legal entity, are liable to the same taxes and taxed under the same conditions as individuals. They do not, however, in themselves constitute taxable entities and, while the taxes are computed on the basis of the income they enjoy, the tax is assessed against each member or partner and is divided between them according to their respective shares in the partnership or association; if the amount of individual shares is not known, the tax is divided per capita.