Today our sister website, Tax-Charts.com, uploaded a free flowchart that deals with the taxation of profits interests under Rev. Proc. 93-27. The flowchart includes the clarifications of Rev. Proc. 93-27 made in Rev. Proc. 2001-43, regarding the receipt of partnership interests that are not yet vested (as defined in Treas. Reg. §1.83-3(b)).
The flowchart can be found here.