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Gross gifts include all of the following except: Debt forgiveness to family members Loan to family members at a bargain interest rate (rate is lower

Gross gifts include all of the following except: 


Debt forgiveness to family members


 Loan to family members at a bargain interest rate (rate is lower than AFR) 


FMV for donations of personal services 


Cash contributions to your brother so he can attend the university

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