What Is the Rationale for the Specific Rules Partnerships Must

Multiple Choice

What is the rationale for the specific rules partnerships must follow in determining a partnership's taxable year-end?

A) To increase the amount of aggregate tax deferral partners receive
B) To minimize the amount of aggregate tax deferral partners receive
C) To align the year-end of the partnership with the year-end of a majority of the partners
D) To spread the workload of tax practitioners more evenly over the year
E) Both to minimize the amount of aggregate tax deferral partners receive and to align the year-end of the partnership with the year-end of a majority of the partners