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1). After Prepositions, we use only whether.
- I haven't settled the question of whether I'll go back home.
- There was a big argument about whether we should move to a new house.
2). Whether, but not if, is used before infinitives.
- They can't decide whether to get married now or wait.
3). When a question-word clause is a subject or complement, whether is preferred.
- Whether we can stay with my mother is another matter. - (Subject)
- The question is whether the man can be trusted. - (Complement)
- The question is if the man can be trusted. - Correct but less preferred.
4). If an indirect question is fronted , whether is used.
- Whether I'll have time I'm not sure at the moment.
5). Whether is generally preferred in a two - part question with or.
- The Directors have not decided whether they will recommend a dividend or reinvest the profits.
6). After verbs that are more common in a formal style, whether is preferred.
- We discussed whether we should close the shop.
7). Whether and if both can introduce indirect questions.
- I'm not sure whether / if I'll have time.
8). Yes / No questions are reported with if or whether.
<b>Note</b> - The word IF does not always signal a conditional sentence. In such cases, the GMAT prefers
"whether" instead of "if"