Tex. Bus. Org. Code § 152.056 : BUSINESS ORGANIZATIONS CODE — PARTNERSHIPS — GENERAL PARTNERSHIPS — NATURE AND CREATION OF PARTNERSHIP — Partnership As Entity TEXT PDF A partnership is an entity distinct from its partners. Tex. Bus. Org. Code § 152.056 Acts 2003, 78th Leg., ch. 182, Sec. 1, eff. 1/1/2006.