Indicate whether or not the parties in the following situations are "related" for tax purposes. (Consider the unrelated examples to be operating at arm's length.)

(a) An uncle and their nephew are negotiating an economic transaction. Are the uncle and nephew related for tax purposes?

(b) An individual is the sole shareholder of Corporation X, and the individual's spouse is the sole shareholder of Corporation Y. Are the two corporations related for tax purposes?

(c) An individual owns 70% of the shares of XYZ Inc. Another individual owns the remaining 30%. The two individuals are not related. Is the 30% shareholder related to XYZ Inc.?

(d) Individual A owns 30% of the shares of Corporation X. As spouse also owns 30% of the shares of Corporation X. The remaining 40% is owned by a friend of the family. Is individual A related to Corporation X for tax purposes?

(e) Individual B and their sibling's spouse are negotiating an economic transaction. Are Individual B and the sibling's spouse related for tax purposes?