Fundamentals of Taxation 2011 4th Edition by Ana Cruz, Debra Prendergast, Dan Schisler, Michael Deschamps

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All of the following relationships are considered related parties except a. A corporation and a taxpayer whose spouse of the taxpayer owns 80% of the corporation's stock.
B) A trust and a taxpayer who is the grantor of the trust.
C) A corporation and a taxpayer who owns 20% of the corporation's stock.
D) A partnership and a taxpayer who is a two-thirds partner.