# Enrolled Agent Exam [Part 2] 35, Related-Party Transactions and §267

Page: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-35-related-party-transactions-and-267
Text version: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-35-related-party-transactions-and-267.md
Podcast: [Finance Exam Prep](https://stenobird.com/podcast/finance-exam-prep-7658413)
Published: 2026-06-01T22:41:20+00:00
Episode link: https://open-exam-prep.com/
Audio file: https://episodes.captivate.fm/episode/d028b5a3-95a1-4ee6-bfdc-84b0e25a4768.mp3
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Duration seconds: 197

## Resource

This podcast is made by Ran Chen, who holds an EA license, Insurance and Securities licenses (Series 6, 63, 65), and the CFP® designation. He is passionate about opening access to high-quality exam preparation resources and helping learners prepare more effectively for professional certification exams. In this episode you will learn: - Losses on sales between related parties as defined under §267 are disallowed for the seller. - A related party buyer can use the seller's previously disallowed loss to offset a future gain on the sale of that same property. - An accrual-basis taxpayer must defer deducting an expense owed to a related cash-basis taxpayer until the recipient includes the amount in income. - Related parties include immediate family (spouses, ancestors, lineal descendants, siblings) and entities where a taxpayer has more than 50% direct or constructive ownership. - Constructive ownership rules attribute stock ownership from one family member to another, which can trigger the related-party transaction rules. For more free exam prep tools, practice questions, and AI-powered explanations, visit https://open-exam-prep.com/ or YouTube Channel: https://www.youtube.com/@Open-exam-prep

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## Transcript

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