26 C.F.R. § 1.1031(e)-1 Exchange of livestock of different sexes.
Title 26 - Internal Revenue
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. [T.D. 7141, 36 FR 18792, Sept. 22, 1971]
Title 26: Internal Revenue
PART 1—INCOME TAXES
Common Nontaxable Exchanges
§ 1.1031(e)-1 Exchange of livestock of different sexes.
