Which of the following is not a related party for constructive ownership purposes under § 267?
A)The taxpayer's aunt.
B)The taxpayer's brother.
C)The taxpayer's grandmother.
D)A corporation owned more than 50% by the taxpayer.
E)None of these.

Question

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The Answer of Which of the following is not a related party for constructive ownership purposes under § 267?
A)The taxpayer's aunt.
B)The taxpayer's brother.
C)The taxpayer's grandmother.
D)A corporation owned more than 50% by the taxpayer.
E)None of these.

Which of the Following Is Not a Related Party for Constructive