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I think the answer to your question would be: Depends.
If you bought the books from the ibook store then the books are probably protected with Digital Rights Management (DRM) and will probably not transfer over.
If you downloaded a free ebook from a site on the web and manually add it to your device via itunes than it may not necessarily be "locked" with DRM and you may be able to put it on another device.
Other, more knowledgeable people may be able to shed more light on this.
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