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Which of the following is the last day to modify a partnership agreement in order for a special allocation to be respected?The extended due date of the tax returnThe last day of the fiscal year in whi

Which of the following is the last day to modify a partnership agreement in order for a special allocation to be respected?

The extended due date of the tax return

The last day of the fiscal year in which the allocation is made

December 31 of the year in which the allocation is made

April 15, following the year the allocastion is made for a calender-year partnership

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