This flow chart outlines the decision making process to determine the next action to determine if the partnership is TEFRA or Non-TEFRA.The first question is: Did the partnership have more than 10 partners at any one time during the tax year (a husband and wife or an individual and their estate are considered one partner for this test.)? with arrows going to the answer of either yes or no. If yes, it is TEFRA and the determination ends. If no, you're directed to the next question. See b) below.Question: Did the partnership taxable year end after 8/5/1997? If yes, see c) below. If no, then it is TEFRA and the questions end. If no, see e) below.Question: Was each partner a natural person (other than a non-resident alien), an estate of a deceased partner or a C corporation? If no, then the case is TEFRA and the questions end. If yes, see d) below.Question: Is there a valid election to come under TEFRA? If yes, the case is TEFRA and the questions end. If no, then the case is a Non-TEFRA and the questions end.Question: If question b) above was answered no, another question is posed. Was each partner a natural person (other than a non-resident alien), or an estate? If no, it is TEFRA and the questions end. If yes, another question is posed. See f) below.Question: Is the Same Share Rule met (i.e., no special allocation per IRC 704(b))? If no, then it is TEFRA and the questions end. If yes, see question in e) below.Question: Is there a valid election to come under TEFRA? If yes, the case is TEFRA and the questions end. If no, then the case is a Non-TEFRA and the questions end.