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Which of the following determines a partnership tax year for a partnership in which there is neither a 50-percent-or-greater partner nor a majority of partners

Which of the following determines a partnership tax year for a partnership in which there is neither a 50-percent-or-greater partner nor a majority of partners with a 5-percent-or-greater interest with the same tax year? A. Mathematical Aggregate Method B. Minimized Deferral Approach C. Least Aggregate Deferral Method D. Minimal Deferral Process

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