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26 USCA amendment amount Article attorney Business Entities buy-sell agreement buyout California Transactions Forms capital account capital contribution cash certificate of limited Code consent Contributed Property corporation death debts deceased partner deduction deemed determined dissociated partner Dollars duties effect election event executed filed fiscal limited liability limited liability company limited liability partnership Limited Partners liquidation Management Committee Managing Partner ment merger name of partner name of partnership Nonrecourse Debt obligations parties partner's interest partner's share partnership agreement Partnership assets partnership authority partnership business partnership income partnership interest partnership property payment percent Percentage Interest person profits and losses provisions real property receive remaining Partners retirement RUPA Official Comments Secretary service of process share of partnership ship Signature specify number statement of dissociation statement of partnership tax purposes taxable termination tion Uniform Partnership Act USCS voting power withdrawal