Which of the following statements is false?

	A.	The purpose of IRC267 is to require related taxpayers to match the timing of deductions and income and prevent the deferral of income before the related party deducts the matching expense.
	B.	Related parties for purposes of IRC267 includes siblings, spouses, ancestors, and lineal descendants.
	C.	Related parties for purposes of IRC267 also include several corporations if the same persons own more than 50% in value of the outstanding stock of each corporation.
	D.	Generally, a lessee using the cash method of accounting cannot deduct rent until it is paid, regardless of the period to which the rent relates.
	E.	All of the above are true.