CFR /  Title 26  /  Part 1  /  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]