Treasury Regulations, Subchapter A, Sec. 1.1031(e)-1

From TaxAlmanac, A Free Online Resource for Tax Professionals
Note: You are using this website at your own risk, subject to our Disclaimer and Website Use and Contribution Terms.

From TaxAlmanac

(Redirected from Reg. 1.1031(e)-1)
Jump to: navigation, search

Sec. 1.1031(e)-1 Exchange of livestock of different sexes

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]

Retrieved from "http://www.taxalmanac.org/index.php/Treasury_Regulations%2C_Subchapter_A%2C_Sec._1.1031%28e%29-1"