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Code of Federal Regulations Title 26. Internal Revenue § 26.1.1012–2 Transfers in part a sale and in part a gift

Current as of January 02, 2025 | Updated by Findlaw Staff

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.

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Cite this article: FindLaw.com - Code of Federal Regulations Title 26. Internal Revenue § 26.1.1012–2 Transfers in part a sale and in part a gift - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-26-internal-revenue/cfr-sect-26-1-1012-2/

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