78. Which of the following relationships does not qualify as “related persons” for the purpose of determining value? (2024 October No.78 – Valuation, Appraisement and Duty Assessment)
A) An employee and employer
B) An importer of record and a bond surety company
C) A grandfather and granddaughter
D) A corporation and a 5% shareholder
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The Answer is: B
Citation: 19 CFR 152.102(g)
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