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Tucker Logistics Limited Partnership (Tucker) has a 20% corporate general partner which uses a July 31 fiscal year and 20 individual 4% limited partners all

Tucker Logistics Limited Partnership ("Tucker") has a 20% corporate general partner which uses a July 31 fiscal year and 20 individual 4% limited partners all of whom are on a calendar year. Tucker has a calendar year-end. On the first day of Year 4, 10 of the limited partners sell their interests to the corporate partner. What taxable year must Tucker adopt under IRC ยง706(b)?

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