Assume a partnership was formed in Year 1 with a $50 contribution by Partner 1 and Partner 2 for a 50% and 50% profit and loss ratio and capital ratio

Assume the partnership in year 2 Partner 3 contributes another $50 and now the partnership ratios each are 33.33 % each for profit and loss and capital

How is this treated from a tax perspective as far as the capital accounts are concerned for all the 3 partners?