26 CFR 1.1031 - Exchange of livestock of different sexes.

Regulations last checked for updates: Dec 16, 2025

Title 26 - Internal Revenue last revised: Nov 24, 2025

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

§ 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]

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 1.1031