26 CFR 1.1031 - Exchange of livestock of different sexes.

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]

§ 1.1031(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