KBL, Incorporated, AGW, Incorporated, Blaster, Incorporated, Shiny Shoes, Incorporated, and a Group
KBL, Incorporated, AGW, Incorporated, Blaster, Incorporated, Shiny Shoes, Incorporated, and a group of 24 individuals form Shoes Galore General Partnership on October 11, 20X9. Now, Shoes Galore must adopt its required tax year-end. The partners' year-ends, profits interests, and capital interests are reflected in the table below. Given this information, what tax year-end must Shoes Galore use, and what rule requires this year-end?

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