# Treas. Reg. § 1.1012-2: Transfers in part a sale and in part a gift.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.1012-2>. Interprets 26 U.S.C. § 1012.

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]