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In computing the three year statute of limitations, the date that the return is deemed filed is: (a) Excluded (b) Included (c) Disregard if it

In computing the three year statute of limitations, the date that the return is deemed filed is:

(a) Excluded

(b) Included

(c) Disregard if it falls on a Saturday, Sunday or a legal holiday

(d) Not relevant

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