Andrew Mitchel LLC

International Tax Blog - New and Interesting International Tax Issues

Flowchart of Rev. Proc. 93-27


Today our sister website,, 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