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. • <br />option to acquire and stock owned by his estate, <br />trust, partnership, or corporation, if such person <br />owns more than a 5% interest in such estate, trust, <br />partnership, or corporation, as the case may be. An <br />individual shall also be considered to own stock <br />owned by his or her spouse and any of his or her <br />children who have not attained the age of 21 years, <br />and if the individual has not attained the age of 21 <br />years, stock owned directly or indirectly by or for <br />his parents. <br />b. In the case of parent-subsidiary corporations, one <br />or more chains of corporations connected through <br />stock ownership with a common parent corporation if <br />such common parent corporation owns, directly or <br />indirectly, stock possessing more than 50% of the <br />total combined voting power of all classes of stock <br />entitled to vote or more than 50;; of the total value <br />of shares of all classes of stock of one of the <br />other corporations. For this purpose, if any person <br />has an option to acquire stock, such stock shall be <br />considered as owned by such person. <br />c. In the case of a partnership and a partner, a <br />partnership and a partner will be treated as Related <br />Persons if such partner owns, directly or <br />indirectly, more than 50% of the capital interest, <br />or the profits interest, in such partnership. <br />d. In the case of two partnerships, such partnerships. <br />shall be treated as Related Persons if the same <br />persons own; directly or indirectly, more than 50% <br />of the capital interest or profits interest in such <br />partnerships. In the case o~ individuals, members <br />of a family including brothers, sisters (whether by <br />the whole or half blood), spouse, ancestors, and <br />lineal descendants. <br />e. In the case of an individual and a corporation, any <br />individual ir. a corporation more than 50°; in value <br />of the outstanding stock which is owned, directly or <br />indirectly, by or for such individual. <br />f. In the case of trusts and fiduciaries, a fiduciary <br />of a trust and ( i ) a grantor of such trust, ( ii ) a <br />fiduciary of another trust (if the same person is a <br />grantor of both trusts), (iii) a beneficiary of such <br />-4- <br />