| http://www.w3.org/ns/prov#value | - Section 86.8 of Treas.Reg. 108 provides: 'Transfers reached by the statute are not confined to those only which, being without a valuable consideration, accord with the common law concept of gifts, but embrace as well sales, exchanges, and other dispositions of property for a consideration in money or money's worth to the extent that the value of the property transferred by the donor exceeds the v
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