Judy and John and Derek both calendar year taxpayers each own $20\%$ interest in partnership white YXYZ elite $18$ in a corporation who is fiscal year ends on July $30$ of each year owns $60\%$ 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 which date will partnership XWSYZ taxable year end one March $15$ to April $15$ to$3$ April July $30$ for December $3$First