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A partnerships natural business year is one where at least 25% of the partnerships gross receipts are from: the last 3 months for 3 consecutive

A partnerships natural business year is one where at least 25% of the partnerships gross receipts are from:

the last 3 months for 3 consecutive years.

the last 2 months for 4 consecutive years.

the last 3 months for 2 consecutive years.

the last 2 months for 3 consecutive years.

the last 4 months for 2 consecutive years.

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