1. Regulations
  2. title 26
  3. chapter I-i12
  4. part 1
  5. subjgrp 3
  6. § 1.1012-2

View all text of Subjgrp 3 [§ 1.1011-1 - § 1.1021-1]

§ 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 otherwise noted.

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