Wuust 49 OTO. Melissa and Melinda, both calendar year taxpayers, each own a 20% interest in Partnership TNT Techron, Inc., whose fiscal year ends on June 30, 2010, owns 50% interest in Partnership TNT. Partnership TNT 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 does Partnership TNT's required tax year end