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Which of the following situations will NOT result in the attribution of income to the transferor? The transfer of a capital property to a spouse

  1. Which of the following situations will NOT result in the attribution of income to the transferor?

The transfer of a capital property to a spouse for consideration equal to fair market value of the property.

The transfer of a capital property to a spouse in return for a non-interest bearing note.

The transfer of an unincorporated business to a spouse.

The transfer of a capital property to the 15 year old son of the transferor's sister.

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