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Ben is the CEO of Pine Corp and owns 55% of the shares. Mary is Ben's wife. Joe is the CEO of Elm Corp and

Ben is the CEO of Pine Corp and owns 55% of the shares.


Mary is Ben's wife.


Joe is the CEO of Elm Corp and owns 50% of the shares.


Helen is Joe's wife, and also Mary's sister.


Which of the parties are affiliated for tax purposes?







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