§ 8313. Partnership property.
(a) General rule.--All property originally brought into the partnership stock or subsequently acquired, by purchase or otherwise, on account of the partnership is partnership property.
(b) Acquisition with partnership funds.--Unless the contrary intention appears, property acquired with partnership funds is partnership property.
(c) Property in partnership name.--Any estate in real property may be acquired in the partnership name. Title so acquired can be conveyed only in the partnership name.
(d) Extent of interest acquired.--A conveyance to a partnership in the partnership name, though without words of inheritance, passes the entire estate of the grantor unless a contrary intent appears.
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