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The federal gift tax applies to which of the following items? A. Loans made to individuals at market rates and terms. B. Payments made to

The federal gift tax applies to which of the following items? A. Loans made to individuals at market rates and terms. B. Payments made to a college for an individual's tuition C. Transfers in the ordinary course of business for full value in money. D. Transfers made directly to the donee

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