Final answer:
For the purpose of applying stock attribution rules to stock redemption, the individual not considered as family is the 'spouse.' While direct lineal relatives are included, the spouse is not typically attributed in these rules by default.
Step-by-step explanation:
The individual who is not considered family for purposes of applying the stock attribution rules to a stock redemption is d. spouse. In the context of stock attribution rules, family members typically include lineal descendants such as parents, children, and grandchildren, as well as siblings, but spouses are generally not included by default in these rules for the purpose of determining constructive ownership. The attribution rules are intended to prevent tax avoidance strategies where direct ownership is transferred within a family to influence control or tax outcomes. However, there are situations and specific tax provisions that may attribute ownership from a spouse under certain conditions.