IRS News - Closing a Partnership 

https://www.irs.gov/newsroom/closing-...

https://accountinginstruction.info/

A partnership is a relationship between two or more partners to do a trade or business. Each person contributes money, property, labor or skill and shares in the profits and losses of the business.  Partners who want to close their partnership must take certain actions whether they've been in business a few months or many years.