[Code of Federal Regulations] [Title 26, Volume 11] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR1.1012-2] [Page 41] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 1_INCOME TAXES--Table of Contents Sec. 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 Sec. Sec. 1.170A-4(c), 1.1011-2(b), and Sec. 1.105-4. [T.D. 7207, 37 FR 20799, Oct. 5, 1972]