Section 8
SEC.8.Subsection (b) of Section eighty-four of same Act is hereby amended to read as follows: "SEC. 84. Definitions.—When used in this Titles "(b) The term 'corporation' includes partnerships,no matter how created or organized, joint stock companies joint accounts (cuentas en participacion)associations o insurance companies, but does not include duly registered general co-partnerships (compañias colectivas) or general professional partnerships.General professional partnerships are partnerships formed by persons for the purpose of exercising their common profession, no purr of the income of which is derived from engaging in any trade or business."