Andrew Mitchel LLC

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Flowchart of Rev. Proc. 93-27

2011-05-12

Today our sister website, Tax-Charts.com, uploaded a free flowchart that deals with the taxation of profits interests under Rev. Proc. 93-27.  The flowchart includes the clarifications of Rev. Proc. 93-27 made in Rev. Proc. 2001-43, regarding the receipt of partnership interests that are not yet vested (as defined in Treas. Reg. §1.83-3(b)).

The flowchart can be found here.

Tags: Charts - Flowcharts