26 C.F.R. § 1.1012-2 Transfers in part a sale and in part a gift.
Title 26 - Internal Revenue
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. [T.D. 7207, 37 FR 20799, Oct. 5, 1972]
Title 26: Internal Revenue
PART 1—INCOME TAXES
Basis Rules of General Application
§ 1.1012-2 Transfers in part a sale and in part a gift.
