§ 1.1031(e)-1. (e)-1 Exchange of livestock of different sexes.
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/us/cfr/t26/s§ 1.1031(e)-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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]
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§ 1.1031(e)-1
(e)-1 Exchange of livestock of different sexes.
Treas. Dec.T.D. 7141
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