1. TAX Inc. has 1,000 shares of stock issued and outstanding, which are owned by the following shareholders:

Number of Shares	Shareholder
100	A
100	A's spouse
100	A's son
100	A's sister
100	A's mother
100	A's grandfather
100	Partnership B (A is a 10% partner)
100	Partnership C (As spouse is a 60% partner)
100	Corporation D (A is a 40% shareholder)
100	Corporation E (A is an 80% shareholder)
1,000

Instructions:

Under the IRC Sec. 318 constructive ownership rules, how many shares of TAX Inc.

stock is shareholder A considered to own (directly and constructively)?