Statutes, codes, and regulations
Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter A - INCOME TAXPart 1 - INCOME TAXESGAIN OR LOSS ON DISPOSITION OF PROPERTY
COMMON NONTAXABLE EXCHANGES
Section 1.1031(e)-1 - Exchange of livestock of different sexes

26 C.F.R. § 1.1031(e)-1

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Section 1.1031(e)-1 - Exchange of livestock of different sexes

Section 1031(e) provides that livestock of different sexes are not property of like kind. Section 1031(e) and this section are applicable to taxable years to which the Internal Revenue Code of 1954 applies.

26 C.F.R. §1.1031(e)-1

T.D. 7141, 36 FR 18792, Sept. 22, 1971