Which of the following is NOT considered a related party for the purpose of limitation on accruals to related parties?
A. Spouse when the taxpayer is an individual.
B. A partner when the taxpayer is a partnership.
C. Brother when the taxpayer is an individual.
D. A minority shareholder when the taxpayer is a corporation.
E. All of these are related parties.
Answer: A minority shareholder when the taxpayer is a corporation