Explain the purpose of the attribution rules in determining stock ownership in a redemption. a.to ensure families do not try to take over another family member's business by selling stock out from under the family. b.to prevent shareholders from either taking advantage of favorable tax rules or avoiding unfavorable tax rules by deeming family members or related entities to own stock that the shareholder may not own. c.to allow shareholders a preferential treatment on the sale of stock when the majority of the corporation is owned by one family. it is important to keep the corporation within that families control. d.none of the above.