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

To increase the amount of aggegate tax defermal parthen receive

To minimise the amount of agerveste tax deferral bartivers receive

To alipn the vear$-$end of the partsentio wath the year$-$end of a nujority of the partiess

To spread the workload of tax practitioners more evenly over the year

of a malonity of the purtners