declare @link table
    (
      child_ID int not null primary key clustered,
      parent_ID int not null
    );

  insert into @link (child_ID, parent_ID)
  select TargetID, SourceID
    from LinksAre
   where LinkType = 2;

	WITH Links AS
	(
		select child_ID,
		       parent_ID
		  from @link 
		 where child_ID = 27015

		 union all 

		select k.child_ID,
		       k.parent_ID  
		  from @link k
		 INNER JOIN Links L ON k.child_ID = L.parent_ID
	)
	select parent_ID from Links 

WITH Links AS
	(
		select 
                       cast(1 as int) as rn,
                       child_ID,
		       parent_ID
		  from @link 
		 where child_ID = 27015

		 union all 

		select 
                       cast(l.rn+1 as int),
                       k.child_ID,
		       k.parent_ID  
		  from @link k
		 INNER JOIN Links L ON k.child_ID = L.parent_ID
	)
	select top(1) parent_ID from Links  order by rn desc