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which of the following is incorrect in regards to the Centralized partnership audit rules? the election out is on line 30 of the schedule B,

which of the following is incorrect in regards to the Centralized partnership audit rules? the election out is on line 30 of the schedule B, to elect out schedule B-2 must be completed, to elect out there must be 100 or fewer partners or partnerships cannot elect out of the centralized partnership audit rules under any circumstance

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