Rev. Rul. 84-180

In Rev. Rul. 84-80, 1984-1 C.B. 35, the Internal Revenue Service listed several states that revised their limited partnership statutes following the promulgation of the Revised Uniform Limited Partnership Act. The Service determined that the legislation enacted by those states corresponds to the Uniform Limited Partnership Act (`ULPA`) for purposes of section 301.7701-2 of the Procedure and Administration Regulations.

The Service has determined that the following additional states have enacted legislation that, as of the effective date, corresponds to ULPA for purposes of section 301.7701-2 of the regulations.

ARIZONA: Ariz. Rev. Stat. Ann. sections 29-301 through 29-366 (West Supp. 1983-84) effective July 24, 1982.

ARKANSAS: Ark. Stat. Ann. sections 65-501 through 65-566 (1980) effective July 1, 1979.

MARYLAND: Md. Corps. & Ass'ns Code Ann. sections 10-101 through 10-1104 (Michie Supp. 1983) effective July 1, 1982.

MICHIGAN: Mich. Stat. Ann. sections 20.1101 through 20.2108 (Callaghan Supp. 1984-85) effective January 1, 1983.

Revenue Ruling 84-80 is amplified.