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Which of the following would be considered a related party for purposes of the COD income rules? A. A corporation and its 20% shareholder B.

Which of the following would be considered a related party for purposes of the COD income rules?

A. A corporation and its 20% shareholder
B. A corporation and a partnership if the same person owns 30% of each
C. A partnership and a general partner owning 40% of the partnership
D. A trustee of Trust X and a beneficiary of Trust X

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