分かりにくいし、データ構造の指定もないから逆に答えずらいわ…

private class A
{
　　public string ID { get; set; }
　　public string Parent { get; set; }
}

var l = new List<A>();
l.Add(new A() { ID = "A", Parent = null });
l.Add(new A() { ID = "A1", Parent = "A" });
l.Add(new A() { ID = "A2", Parent = "A" });
l.Add(new A() { ID = "A21", Parent = "A2" });
l.Add(new A() { ID = "B", Parent = null });
l.Add(new A() { ID = "B1", Parent = "B" });
l.Add(new A() { ID = "B2", Parent = "B" });
l.Add(new A() { ID = "B3", Parent = "B" });
l.Add(new A() { ID = "B31", Parent = "B3" });
l.Add(new A() { ID = "B311", Parent = "B31" });

string sel = "A";
var ret = new List<A>();
l.ForEach(x => { if (x.Parent == sel || ret.Any(y => y.ID == x.Parent)) ret.Add(x); });