When establishing whether the sale of an asset is capital income or business income, which of the following is not one of the factors typically taken into consideration to determine the primary intention of a transaction?

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The payment terms of the sale typically do not play a significant role in determining the primary intention of a transaction. Instead, factors such as the period of ownership, number and frequency of transactions, and relation of transaction to the taxpayer's business are typically considered.

When Establishing Whether the Sale of an Asset Is Capital