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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter A - Income Tax |
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Part 1 - Income Taxes |
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Basis Rules of General Application |
§ 1.1012-2 - Transfers in part a sale and in part a gift.
Latest version.
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§ 1.1012-2 Transfers in part a sale and in part a gift.
For rules relating to basis of property acquired in a transfer which is in part a gift and in part a sale, see §§ 1.170A-4(c), 1.1011-2(b), and § 1.105-4.
[T.D. 7207, 37 FR 20799, Oct. 5, 1972]