Allocating profits

Commentary – Tax Reporter ¶291-430–Tax Reporter ¶291-445

Background

Commentary – Tax Reporter ¶291-385

Capital gains consequences

Firm

Commentary – Tax Reporter ¶291-475

Partner

Commentary – Tax Reporter ¶291-475

Special mechanism, election for

Commentary – Tax Reporter ¶291-400–Tax Reporter ¶291-415

Vesting statements

Commentary – Tax Reporter ¶291-460