Generally, a selling partner's capital account carries over to the purchaser of the partnership interest. Under what

Question:

Generally, a selling partner's capital account carries over to the purchaser of the interest. Under what circumstances will this not be the case?
Partnership
A legal form of business operation between two or more individuals who share management and profits. A Written agreement between two or more individuals who join as partners to form and carry on a for-profit business. Among other things, it states...