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| On November 1, 2012, Kerry and Payne, each of whom was a 20% partner in the calendar-year partnership of Roe Co., sold their partnership interests to Reed, who was a 60% partner. For tax purposes, the Roe Co. partnership A. Was terminated as of December 31, 2012. B. Continues in effect until a formal partnership dissolution notice is filed with the IRS. C. Continues in effect until a formal partnership dissolution resolution is filed in the office of the county clerk where Roe Co. had been doing business. D. Was terminated as of November 1, 2012. |