Treasury Regulations, Subchapter A, Sec. 1.1012-2
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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 §§1.170A–4(c), 1.1011–2(b), and §1.105–4.
[T.D. 7207, 37 FR 20799, Oct. 5, 1972]
