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You can share books so long as you share accounts. Amazon used to have some books able to be shared up to a set number of times (I think 2 or 3) and if shared it was like a library loan, 14 days you couldn't access but your friend could. After 14 days like a library it was removed from friends device and returned to you or if they finished early and returned it it would come back to you. Given the price of many new ebooks I think that is a good option to make it more like loaning a physical book.
My elderly mom I bought her a Kindle 3 wifi (she didn't have internet) on my account set it up and mailed it to her with books on it. When I bought a book I thought she liked I just sent it to her device. Only issues I had is that she had the ads version and occasionally she would hit something that bought the book so I would get an email and then have to call and ask if she wanted the book, which she didn't and then cancel it. Other than that it worked out well. She didn't have to do anything but open a book on the device and charge it.
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