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XI. Exceptions to the Gift Rule for Permissible Gifts
The examples provided in this section are specific to each Gift Rule exception being discussed. If an example’s conclusion is that you may not accept the gift, the analysis is limited to the exception being discussed only. You may be able to accept the gift under a different exception to the Gift Rule.
You may need to report gifts on a Financial Disclosure Statement or Foreign Gifts and Decorations Act form.
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