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Partnership rules allow for flexibility in all the following areas except: O a. Tax-free formation. O b. Special allocations to the partners. Oc. No

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Partnership rules allow for flexibility in all the following areas except: O a. Tax-free formation. O b. Special allocations to the partners. Oc. No requirement to file a separate tax return for the partnership. Od. Ability to distribute property to partners without gain recognition.

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