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

26 CFR § 1.1031(e)-1eCFR data as of 2026-07-14

Section provides that livestock of different sexes are not property of like kind. Section 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]

Official eCFR text of § 1.1031(e)-1

Source: decipher.legal/cfr/26/1.1031(e)-1 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14