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problem one operation so we got little banana corp amazing cherry Corp and lemon-lime form fruit roll-up general partnership to work together at a edible fruit art a revolutionary new product little banana Corp has a 731 fiscal year end amazing cherry Corp has a 131 fiscal year end and lemon-lime is a calendar year individual what is fruit roll-ups general sorry fruit roll-up general partnerships required taxable year if the partners share profits and capital in the following alternative proportions okay so Im just gonna label these scenario a B and C to make it a lot easier for us to understand lets start off a so were told that little banana owned 60% of the ownership of the partnership and thats partner share of profits and capital amazing cherry has 20% and lemon-lime has 20% so partnership your end we find the rules the general rules that apply under Section 706 B so its a waterfall rule which means theres three rules and you proceed down the waterfall until you meet the cri
