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Hi. I need help along with an explanation for this particular problem. I would appreciate it. Which of the following are related parties under 267?

Hi. I need help along with an explanation for this particular problem. I would appreciate it.

Which of the following are related parties under 267?

Father

Brother

Niece

Uncle

Cousin

Grandson

Corporation and a 45% shareholder

Corporation and a 55% shareholder

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