| http://www.w3.org/ns/prov#value | - For gifts between spouses or former spouses, see Transfer between spouses or former spouses, earlier.taxmap/pubs/p537-002.htm#en_us_publink1000221730Cancellation.(p11)If an installment obligation is canceled or otherwise becomes unenforceable, it is treated as a disposition other than a sale or exchange.
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