Sure. There's nothing that says otherwise. Heck, you could have a partner joing an existing partnership that had two partners and do that. So if you have 2 partners and take on a 3rd partner on Dec 31 of the tax year, you can share the profits anyway the partnership desires. The new partner can get 99% of the profit for the entire year, while the two old timers have to split the remaining 1% if the partnership so desires.
