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