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In determining whether a gain resulting from a disposition of an asset is capital or business, various criteria have been used

Taxation

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In determining whether a gain resulting from a disposition of an asset is capital or business, various criteria have been used.  Which of the following considerations would be least likely to affect the decision?



		
Whether the transaction is related to the taxpayer’s business.



		
Whether the transaction resulted in a gain or loss.

		
The number and frequency of similar asset dispositions.



		
The length of time the asset is held.