Implements § 1012Open in workspace
Reg. § 1.1012-2 Transfers in part a sale and in part a gift.
26 CFR § 1.1012-2eCFR, current through 2026-07-14
For rules relating to basis of property acquired in a transfer which is in part a gift and in part a sale, see , -2(b), and .
[T.D. 7207, 37 FR 20799, Oct. 5, 1972]
Source: decipher.legal/cfr/26/1.1012-2 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14