1079.13.3. For the purposes of paragraph b of section 1079.13.2, the following rules apply if a particular person is a member, or is deemed because of the application of this section to be a member, of a partnership (in this section referred to as the “interposed partnership”) at the end of a fiscal period of the interposed partnership (in this section referred to as the “interposed fiscal period”), and the interposed partnership is itself a member of a given partnership at the end of the given partnership’s given fiscal period that ends in the interposed fiscal period:(a) the particular person is deemed to be a member of the given partnership at the end of the given fiscal period; and
(b) the agreed proportion in respect of the particular person for the given partnership’s given fiscal period is deemed to be equal to the product obtained by multiplying the agreed proportion in respect of the particular person for the interposed partnership’s interposed fiscal period by the agreed proportion in respect of the interposed partnership for the given partnership’s given fiscal period.