26 C.F.R. § 1.1012-2
Current through September 30, 2024
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 .
26 C.F.R. §1.1012-2
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 .
26 C.F.R. §1.1012-2