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QUESTION

In determining whether a gift of a partnership interest has been conveyed in a bona fide transaction, all of the following may be considered except:

In determining whether a gift of a partnership interest has been conveyed in a bona fide transaction, all of the following may be considered except:

  • the age of the donee
  • the degree of control retained by the donor
  • the donee's right to participate in management
  • the manner in which the donor acquired the interest
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