36 . The Nelson partnership begins business on July 17 , 2013 . It is not able to use business purpose to support a tax year . The four partners , their interests in partnership capital and profits , and their tax years are as follows : Partner Partnership Interest ( %/0 ) Tax Year Individual A 4 1 / 1 - 12/31 Individual B 45 1 / 1 - 12/31 Corporation ( 21 7/1 - 6/30 Corporation D 30 10 /1 - 9/30 What tax year must the Nelson partnership adopt