（四）转让或者出租与纳税人机构所在地不在同一县（市、区、旗）内的不动产；
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Lawyers who have looked into the particulars of the case tell Ars that the state faces an uphill battle in convincing courts that this portion of Valve's business legally constitutes gambling. That said, there are a few elements of the case that might make Valve legally vulnerable to the state's arguments.