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Treasury Regulations (26 C.F.R.)

26 CFR § 1.1012-2

Transfers in part a sale and in part a gift.

Official textecfr.govlast amended

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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In this part (40 sections)
  1. 1.996-2 · Ordering rules for losses.
  2. 1.996-3 · Divisions of earnings and profits.
  3. 1.996-4 · Subsequent effect of previous disposition of DISC stock.
  4. 1.996-5 · Adjustment to basis.
  5. 1.996-6 · Effectively connected income.
  6. 1.996-7 · Carryover of DISC tax attributes.
  7. 1.996-8 · Effect of carryback of capital loss or net operating loss to…
  8. 1.997-1 · Special rules for subchapter C of the Code.
  9. 1.998-1.1000 · §§ 1.998-1.1000 [Reserved]
  10. 1.1001-1 · Computation of gain or loss.
  11. 1.1001-2 · Discharge of liabilities.
  12. 1.1001-3 · Modifications of debt instruments.
  13. 1.1001-4 · Modifications of certain derivative contracts.
  14. 1.1001-5 · European Monetary Union (conversion to the euro).
  15. 1.1001-6 · Transition from certain interbank offered rates.
  16. 1.1001-7 · Computation of gain or loss for digital assets.
  17. 1.1002-1 · Sales or exchanges.
  18. 1.1011-1 · Adjusted basis.
  19. 1.1011-2 · Bargain sale to a charitable organization.
  20. 1.1012-1 · Basis of property.
  21. 1.1012-2 · Transfers in part a sale and in part a gift.
  22. 1.1013-1 · Property included in inventory.
  23. 1.1014-0 · Table of contents.
  24. 1.1014-1 · Basis of property acquired from a decedent.
  25. 1.1014-2 · Property acquired from a decedent.
  26. 1.1014-3 · Other basis rules.
  27. 1.1014-4 · Uniformity of basis; adjustment to basis.
  28. 1.1014-5 · Gain or loss.
  29. 1.1014-6 · Special rule for adjustments to basis where property is…
  30. 1.1014-7 · Example applying rules of §§ 1.1014-4 through 1.1014-6 to…
  31. 1.1014-8 · Bequest, devise, or inheritance of a remainder interest.
  32. 1.1014-9 · Special rule with respect to DISC stock.
  33. 1.1014-10 · Basis of property acquired from a decedent must be…
  34. 1.1015-1 · Basis of property acquired by gift after December 31, 1920.
  35. 1.1015-2 · Transfer of property in trust after December 31, 1920.
  36. 1.1015-3 · Gift or transfer in trust before January 1, 1921.
  37. 1.1015-4 · Transfers in part a gift and in part a sale.
  38. 1.1015-5 · Increased basis for gift tax paid.
  39. 1.1016-1 · Adjustments to basis; scope of section.
  40. 1.1016-2 · Items properly chargeable to capital account.
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