26 C.F.R. § 1.1012-2. - § 1.1012-2 Transfers in Part a Sale and in Part a Gift.

Current as of January 1, 1970

Section 1.1012-2 - § 1.1012-2 Transfers in Part a Sale and in Part a Gift.Section 1.1012-2 - § 1.1012-2 Transfers in Part a Sale and in Part a Gift.

Section 1.1012-1 - § 1.1012-1 Basis of Property.Section 1.1013-1 - § 1.1013-1 Property Included in Inventory.

§ 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]

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