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1.Kevin is considering making a substantial gift of stock to his fiance Beth.The wedding is scheduled for September 10 of the current year. Kevin has

1.Kevin is considering making a substantial gift of stock to his fiance Beth.The wedding is scheduled for September 10 of the current year. Kevin has already exhausted his united credit.He is also considering giving $28,000 cash this year to each of his three nephews.What tax issues should Kevin consider with respect to the gifts he is making to Beth and the nephews?

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