This is the start of the flowchart.Decision 1Did the partnership have more than 10 partners at any one time during the tax year? A husband and wife (and their estates) are treated as one partner.If yes, TEFRA applies.If no, continue to Decision 2.Decision 2Did the partnership taxable year end after 8/5/1997?If yes, continue to Decision 3.If no, continue to Decision 4.Decision 3Was each partner a natural person (other than a non-resident alien), a C corporation, or an estate of a deceased partner?If yes, continue to Decision 6.If no, the partnership is TEFRA.Decision 4Was each partner a natural person (other than a non-resident alien), or an estate?If yes, continue to Decision 5.If no, the partnership is TEFRA.Decision 5Is the Same Share Rule met (i.e. no special allocations per IRC 704(b))?If yes, continue to Decision 6.If no, the partnership is TEFRA.Decision 6Did the partnership file a valid election to be subject to the unified proceedings (TEFRA)?If yes, the partnership is TEFRA.If no, the partnership is not TEFRA.