| as to any property | 13 | other |
| at the time | 10 | temporal |
| for tax purposes | 9 | purpose |
| gift → be → complete | 81 |
| gift → become → complete | 10 |
| gift → be considered → complete | 7 |
| negative | neutral | positive |
| 0.084 | 0.722 | 0.194 |
| Raw frequency | 98 |
| Normalized frequency | 0.712 |
| Modifier score | 0.800 |
| Perplexity | 133.728 |