§ 1.1012-2. Transfers in part a sale and in part a gift.
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/us/cfr/t26/s§ 1.1012-2·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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]
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§ 1.1012-2
Transfers in part a sale and in part a gift.
Treas. Dec.T.D. 7207
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