no and the reason should be obvious. if it were ,then the rule barring PTP passive loss deduction would have no effect for married couples who could transfer ownership back and forth each year. (though there would be a one year delay)
These losses can be deducted only against passive income of the PTP or when the interest in the PTP is disposed of in a taxable transaction. A gift is not a taxable transaction. and "sale" to your wife would not be recognized.