Special Rules Apply to Like Kind Exchanges Between Related Persons

Special rules apply to like kind exchanges between related persons. Under these rules, related persons are:

A) The taxpayer and a member of his/her family
B) The taxpayer and a corporation in which the taxpayer has a 25% ownership
C) The taxpayer and a partnership in which the taxpayer directly or indirectly owns a 25% interest in the capital or profits
D) All of the above