26 CFR 1.1012-2 - Transfers in part a sale and in part a gift.

Regulations last checked for updates: May 19, 2024

Title 26 - Internal Revenue last revised: May 10, 2024

View all text of Part 1 [§ 1.1001-1 - § 1.1400Z2(f)-1]

§ 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]

authority: 26 U.S.C. 7805,unless

source: T.D. 6500, 25 FR 11910, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

cite as: 26 CFR 1.1012-2