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a. Incorrect. The form should be retained three years from the later of the return due date or the date the IRS received the return.
b. Incorrect. The form should be retained three years from the later of the return due date or the date the IRS received the return.
c. Correct. The form should be retained three years from the later of the return due date or the date the IRS received the return.
d. Incorrect. The form should be retained three years from the later of the return due date or the date the IRS received the return.
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