[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]