Which of the following is FALSE? O A) If ANY partner withdraws from the partnership during the current tax year while the business of the partnership continues to be carried on by the remaining partners, the PARTNERSHIP is deemed to be terminated for federal income tax purposes, and the partnership must close its taxable year on the date of the partner's withdrawal. O B) The termination of a partnership for federal income tax purposes is NOT governed by the rules of dissolution or liquidation of a partnership under state or local law. OC) The death or complete withdrawal of a partner from a partnership closes the taxable year with respect to that partner. OD) When a partnership is deemed terminated for tax purposes, the partnership's taxable year closes on the date of termination.

Which of the following is FALSE? the date of the partner's withorawil. or local lank