| http://www.w3.org/ns/prov#value | - No part of the value of a gift of a future interest may be excluded in determining the total amount of gifts made during the ???calendar period??? (as defined in ?? 25.2502-1(c)(1)). ???Future interest??? is a legal term, and includes reversions, remainders, and other interests or estates, whether vested or contingent, and whether or not supported by a particular interest or estate, which are limi
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