Where TWO or more partnerships combine to form a new partnership, the act is called
A. Amalgamation
B. Appropriation
C. Dissolution
D. Realisation
E. Revaluation

Answer: A. Amalgamation

Explanation: Amalgamation refers to the combination of two or more partnerships into a single new entity. Other terms like dissolution and realisation refer to the ending or winding up of existing partnerships.

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