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Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 1.1031(e)-1: (e)-1 Exchange of livestock of different sexes.

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER A—INCOME TAX
  4. PART 1—INCOME TAXES

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.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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