{"data":{"id":"us/26-cfr-1.1031-e-1","jurisdiction":"us","citation":"26 CFR 1.1031(e)-1","heading":"(e)-1 Exchange of livestock of different sexes.","body":"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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"34e36750b1593a4f06fcc46b1d00a4c562e63f9fe5e93c04d0d351e096ba9670","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.1031-d-2","next":"us/26-cfr-1.1031-j-1"},"notice":"GroundRules: Original legal text. Not legal advice."}