26 C.F.R. § 1.1031(e)-1. - § 1.1031(e)-1 Exchange of Livestock of Different Sexes.

Current as of January 1, 1970

Section 1.1031(e)-1 - § 1.1031(e)-1 Exchange of Livestock of Different Sexes.Section 1.1031(e)-1 - § 1.1031(e)-1 Exchange of Livestock of Different Sexes.

Section 1.1031(d)-2 - § 1.1031(d)-2 Treatment of Assumption of Liabilities.Section 1.1031(j)-1 - § 1.1031(j)-1 Exchanges of Multiple Properties.

§ 1.1031(e)-1 Exchange of livestock of different sexes.

Section 1031(e) provides that livestock of different sexes are not property of like kind. Section 1031(e) and this section are applicable to taxable years to which the Internal Revenue Code of 1954 applies.

[T.D. 7141, 36 FR 18792, Sept. 22, 1971]

Disclaimer. This may not be the most current version of this information. Users should consult official sources to verify information on this site is recent and current. Marble does not warrant or represent the accuracy, completeness or reliability of the information contained on this site.