List the tax issues that arise from the following situations, in question form. Followed by the code section which would address the issue. Do not answer the questions.
Jean and Paul are equal partners in the J&P Partnership. On December 30 of the current year, the partnership agrees to liquidate Jean’s partnership interest, starting this December 30th and for the following four years.
What tax issues should Jean and Paul consider with respect to this contemplated transaction?
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