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The use of the election to split gifts under § 2513 is not necessary for spouses who make gifts of their community property.
Strategic Items
Products or components critical to a company's competitive position and operational performance.
Availability
The degree to which a product, service, or resource is obtainable or accessible.
General Items
Products or commodities that are basic and nondescript, typically stocked regularly.
Critical Items
Items that are essential for the production process or meet customer demands, where their absence can significantly impact operations.
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