XYZ, LLC, has several individual and corporate... YZ, LLC, has several individual and corporate members. Abe and Joe, individuals with 4/30 year-ends, each have a 23 percent profits and capital interest. RST, Incorporated, a orporation with a 6/30 year-end, owns a 4 percent profits and capital interest, while DEF, Incorporated, a corporation with an 8/30 year-end, owns a 4.9 percent profits and apital interest. Finally, 30 other calendar year-end individual partners (each with less than a 2 percent profits and capital interest) own the remaining 45 percent of the profits nd capital interests in XYZ. What tax year-end should XYZ use, and which test or rule requires this year-end? Multiple Choice 4/30, principal partners test 4/30, least aggregate deferral test 12/31, principal partners test 12/31, least aggregate deferral test

B MC Qu, 20-41 (Static) XYZ, LLC, has several individual and corporate... orporation with a 6/30 year-end, owns a 4 percent profits and capital interest, while DEF, incorporated, a corporation with an ano yesreed, owns a 4.9 petcent profits and ad copital interests in XYZ. What tax year-end should XYZ use, and which test or rule requires this year-end? Mulipile Choice 430, princloes parners test 430 , iews epprepate deferial tent 1231 , princlpol pertners test 12/3t least agoregale deferral test