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The XYZ Partnership is being formed by three partners. Their ownership in the partnership, and tax year ends are listed below. Using the least aggregate

The XYZ Partnership is being formed by three partners. Their ownership in the partnership, and tax
year ends are listed below. Using the least aggregate deferral method in the table below, determine
which tax year the partnership can elect.
June 30
Sept 30
Dec 31
deferral
(# Total
months)
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