2.08.1 Partnership Defined (5)

Question 問題、
In determining the ownership rules of partnerships, which one of the following combinations would total more than 50% ownership of The Peach Company for Jake?

A. Jake 30%; Jake's wife 10%; Jake's aunt 60%

B. Jake 45%; His uncle's trust 55%

C. Jake 10%; Jake's wife's corporation 90%

D. Jake 30%; Jake's father 10%; Jake's nephew 60%

The correct answer is 正解は、[C. Jake 10%, Jake's wife's corporation 90%]
配偶者、兄弟姉妹、祖父母・父母・子・孫の血族が所有する持分についても間接的に所有しているとみなすが、おじおば・甥姪は含まない。