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As described in IT-459, Adventure Or Concern In The Nature Of Trade, factors that would identify a transaction as an adventure or concern in the
As described in IT-459, Adventure Or Concern In The Nature Of Trade, factors that would identify a transaction as an adventure or concern in the nature of trade are as follows, EXCEPT a. Owner of the Asset b. Nature of the Asset c. Taxpayers Intention d. Taxpayers Conduct
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