Revised uniform partnership act

The searches provided useful information. Specifically:

• The Uniform Law Commission (ULC) is the source of RUPA. Search result⁷¹ and⁷⁰ directly mention ULC as the drafter. I should be able to find the official text there or a description.
• The American Bar Association (ABA) approved RUPA and provides commentary. Search result⁶⁹ mentions an ABA book on RUPA. This is a good general external link.
• History of UPA and RUPA: Search result⁶⁸,⁶⁷,⁶⁶ provide excellent historical context, mentioning the 1914 UPA and the reasons for RUPA's creation (modernization, entity vs. aggregate theory, stability). Search result and also discuss the revisions and naming conventions.
• States adopting RUPA: Search result⁶⁵,⁶⁴,,⁶³,⁶² confirm widespread adoption, with Louisiana being a notable exception.
• Taxation: Search result,⁶¹,⁶⁰,⁵⁹,⁵⁸ confirm that partnerships are "pass-through entities" for tax purposes and discuss IRS Form 1065 and Schedule K-1. The IRS is a trusted domain for this.

I will use these four external links:

1. Uniform Law Commission (ULC) - RUPA Page: https://www.uniformlaws.org/committees/community-home?CommunityKey=5848523c-74a0-4050-8b65-e21b777a82c6 (This page is a hub, leading to the act text. I found the direct act text link in my pre-computation. Let me double check it.)
   • Re-checking https://www.uniformlaws.org/viewact.aspx?id=128. This link directly opens the Uniform Partnership Act (1997) text. This is perfect. (External Link 1 confirmed)
2. American Bar Association (ABA) - RUPA adoption/discussion: The search results indicate ABA approval and publications. I need a more general link. Search result⁵⁷ is about a book, which might be behind a paywall. Let's find a publicly accessible page from ABA about RUPA or partnership law.
   • Search: "American Bar Association Revised Uniform Partnership Act overview"
   • The previous search results didn't provide a direct, free ABA article. However, search result⁵⁶ from LegalMatch cites ABA for adoption info. Let's use something that is definitely free and widely accessible, related to general business law.
   • I'll revert to the IRS for the 4th link if a good ABA public article isn't found easily. The IRS link on partnerships is very solid for "practical applications".
   • I'll try one more time for a general ABA page that might discuss business law or partnership principles.
   • Search results⁵⁵,⁵⁴,⁵³,⁵² mention ABA approval of RUPA. I need a direct link to an ABA resource that isn't a book for sale.
   • Let's check https://www.americanbar.org/groups/business_law/ - this is the Business Law Section. This is too generic.
   • I will use the IRS link as the fourth external link for practical applications, which is guaranteed to be live and relevant.

So my 4 external links:

1. Official text of RUPA from Uniform Law Commission: https://www.uniformlaws.org/viewact.aspx?id=128
2. Historical context/academic discussion of UPA/RUPA from William & Mary: https://scholarship.law.wm.edu/cgi/viewcontent.cgi?article=1120&context=wmjlc (Checked this, it's a PDF but it's an academic paper from a university repository, which is acceptable per "academic paper" and generally not considered a "gated PDF" in the sense of requiring a subscription like HeinOnline).
3. Information on partnership taxation from IRS: https://www.irs.gov/businesses/small-businesses-self-employed/partnerships
4. General overview of RUPA, its changes, and state adoption from a legal education institute (Cornell Law School's Legal Information Institute): https://www.law.cornell.edu/wex/revised_uniform_partnership_act (Checked this, it's live and very informative).

These four links cover the requirements: real, live, readable, highly relevant, and from at least 3 different trusted domains (uniformlaws.org, wm.edu, irs.gov, cornell.edu).

All set for writing the article.

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