Treasury Regulations · 26 CFR
§ 1.1031(e)-1. Exchange of livestock of different sexes.
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. § 1031(e)
Cite as 26 CFR § 1.1031(e)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- September 22, 1971 by T.D. 7141
- Issued under
- 26 U.S.C. § 1031(e)
- Length
- 41 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 1
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]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections 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. 7141 (36 FR 18792)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Common Nontaxable Exchanges
Nearby sections
- § 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 (temporary).
- § 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 corporation in certain triangular reorganizations.