Gold Corporation, Silver Corporation, and Platinum Corporation are partners in the GSP Partnership, which was formed on July 1, 2020. Gold and Silvers use a tax year that ends June 30^th. Platinums tax year ends December 31^st. Platinum owns 35% of the partnership. GSP is not a seasonal business.

GSP must use a tax year ending December 31^st.

GSP must use a tax year ending June 30^th.

GSP may use a tax year ending either June 30^th or December 31^st.

GSP may elect its tax year without regard to the partners tax years