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John and Derek, both calendar - year taxpayers, each own a 2 0 % interest in Partnership WXYZ . Elite 1 8 , Inc., a

John and Derek, both calendar-year taxpayers, each own a 20% interest in Partnership WXYZ. Elite18, Inc., a corporation whose fiscal year ends on July 30 of each
year, owns a 60% interest in Partnership WXYZ. Partnership WXYZ has not established a business purpose for using a different tax year, nor has it made a fiscal year
tax-year election. On what date will Partnership WXYZ's taxable year end?

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