Treasury Regulations · 26 CFR
§ 1.1012-2. Transfers in part a sale and in part a gift.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 1012
Cite as 26 CFR § 1.1012-2
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- October 5, 1972 by T.D. 7207
- Issued under
- 26 U.S.C. § 1012
- Length
- 41 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 1
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]
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Cited by 1 other regulation
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 7207 (37 FR 20799)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Basis Rules of General Application
Nearby sections
- § 1.1011-1 Adjusted basis.
- § 1.1011-2 Bargain sale to a charitable organization.
- § 1.1012-1 Basis of property.
- § 1.1012-2 Transfers in part a sale and in part a gift.
- § 1.1013-1 Property included in inventory.
- § 1.1014-0 Table of contents.
- § 1.1014-1 Basis of property acquired from a decedent.
- § 1.1014-2 Property acquired from a decedent.