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Article Title

Part Gift/Part Sale

Abstract

Relatively few make major gifts of property, but a greater number transfer property to children and others in transactions that combine a sale with a gift. Part gift/part sale transactions may involve— (1) a sale of property at a price below fair market value, (2) a gift of an asset coupled with the sale of another asset — such as a sale of one 80- acre tract and a gift of another 80 acres, (3) a sale of property at a below market rate of interest , or (4) a gift of principal amounts due in an installment obligation.

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