Treasury Regulations (26 C.F.R.)
26 CFR § 1.1031(e)-1
Exchange of livestock of different sexes.
Official textecfr.govlast amended
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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In this part (40 sections)
- 1.1016-2 · Items properly chargeable to capital account.
- 1.1016-3 · Exhaustion, wear and tear, obsolescence, amortization, and…
- 1.1016-4 · Exhaustion, wear and tear, obsolescence, amortization, and…
- 1.1016-5 · Miscellaneous adjustments to basis.
- 1.1016-6 · Other applicable rules.
- 1.1016-10 · Substituted basis.
- 1.1017-1 · Basis reductions following a discharge of indebtedness.
- 1.1019-1 · Property on which lessee has made improvements.
- 1.1020-1 · Election as to amounts allowed in respect of depreciation,…
- 1.1021-1 · Sale of annuities.
- 1.1031-0 · Table of contents.
- 1.1031(a)-1 · Property held for productive use in trade or business or…
- 1.1031(a)-2 · Additional rules for exchanges of personal property.
- 1.1031(a)-3 · Definition of real property.
- 1.1031(b)-1 · Receipt of other property or money in tax-free exchange.
- 1.1031(b)-2 · Safe harbor for qualified intermediaries.
- 1.1031(c)-1 · Nonrecognition of loss.
- 1.1031(d)-1 · Property acquired upon a tax-free exchange.
- 1.1031(d)-1T · Coordination of section 1060 with section 1031…
- 1.1031(d)-2 · Treatment of assumption of liabilities.
- 1.1031(e)-1 · Exchange of livestock of different sexes.
- 1.1031(j)-1 · Exchanges of multiple properties.
- 1.1031(k)-1 · Treatment of deferred exchanges.
- 1.1032-1 · Disposition by a corporation of its own capital stock.
- 1.1032-2 · Disposition by a corporation of stock of a controlling…
- 1.1032-3 · Disposition of stock or stock options in certain…
- 1.1033(a)-1 · Involuntary conversions; nonrecognition of gain.
- 1.1033(a)-2 · Involuntary conversion into similar property, into money…
- 1.1033(a)-3 · Involuntary conversion of principal residence.
- 1.1033(b)-1 · Basis of property acquired as a result of an involuntary…
- 1.1033(c)-1 · Disposition of excess property within irrigation project…
- 1.1033(d)-1 · Destruction or disposition of livestock because of…
- 1.1033(e)-1 · Sale or exchange of livestock solely on account of…
- 1.1033(g)-1 · Condemnation of real property held for productive use in…
- 1.1033(h)-1 · Effective date.
- 1.1035-1 · Certain exchanges of insurance policies.
- 1.1036-1 · Stock for stock of the same corporation.
- 1.1037-1 · Certain exchanges of United States obligations.
- 1.1038-1 · Reacquisitions of real property in satisfaction of…
- 1.1038-2 · Reacquisition and resale of property used as a principal…