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agreed AMERICAN LAW INSTITUTE amount articles of partnership assign basis book value capital account capital contributions cash certiﬁcate Comments on pages consent continue the business creditors date of death death or insanity death or retirement deceased or retiring deceased partner decedent deﬁnite dissolution distribution entitled estate tax expressly expulsion ﬁrm name ﬁrst ﬁscal ﬁve ﬁxed Forms on pages Frank Brown George Green Harold Jones included income tax individual Capital liability limited partnership liquidation managing partners ment ners nership ness pages 34 Forms paid Paragraph parties hereto partner’s interest partnership affairs partnership agreement partnership articles partnership assets partnership business partnership property payable payment personal representative place of business Proﬁts and Losses proﬁts or losses purchase the interest reﬂect remaining partners retiring partner salaries sample clause sample provision share of proﬁts ship speciﬁc surviving partners tax purposes terest thereof tion Uniform Partnership Act usually