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In the past Google deactivated accounts that received no activity after nine months. Is this still the case as of 2014?

http://www.wikihow.com/Avoid-Getting-Your-Gmail-Account-Suspended

Is the account and all its data simply marked as deleted, or is it truly deleted?

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Gmail never deletes mails automatically after a certain period of time.

If your account is not any more available it has been deleted by you, someone who had access to the account (hacker) or for violation of ToS.

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