Which of the following individuals is NOT considered when determining a related party transaction, as defined in the Tariff Act of 1930?
a) Employer and Employee
b) Members of the same family, including brothers and sisters (whether by whole or halfblood), spouse, ancestors, and lineal descendants
c) Any officer or director of an organization and such organization
d) Any person, directly or indirectly, owning, controlling or holding with power to vote, less-than four percent of the outstanding voting stock or shares of any organization and such organization.
e) An officer or director of an organization and an officer or director of another organization, who is also an officer or director in the other organization.
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The Answer is: D
Citation: 19CFR152.102(g) definitions
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