Which of the following circumstances would cause the gifted property to be included in the donor's gross estate? I.Donor retains a life estate in the gift property.

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the donor retaining a life estate in the gifted property is a circumstance that would cause the gifted property to be included in the donor's gross estate (I). The other options (II, III, and IV) may or may not be relevant to whether the gifted property is included in the donor's gross estate.

Which of the Following Circumstances Would Cause the Gifted Property