d. $100,000 owing statements about the atribution rule under Code Sec. 318 for purposes of redemptions under Code Sec. 302 are all true, except: a. Family attribution may be waived on complete terminatios agreement. Grandchildren, but not grandparents, are "related" taxpayers. Siblings are deemed to own stocks owned by each other. Options are included as if they were stocks. c. d. 16. Which of the following statement is true? is corporations can only deduct charitable contributions in the year b. Most corporations with gross receipts over $15 million must use the accrual c. The corporate income tax rate is a flat 23% for all corporations with taxable d. A brother-sister controlled group can file a consolidated return if all members of made method of accounting income the group consent