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§ 1.1031(e)-1 Exchange of livestock of different sexes.

26 CFR 1.1031(e)-1

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  3. Title 26
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  5. Chapter I
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  7. Part 1
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  9. Subject Group Common Nontaxable Exchanges
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  11. 26 CFR 1.1031(e)-1
Citation26 CFR 1.1031(e)-1
CorpusDaily eCFR
Displayed edition2026-04-15
Last updated2026-04-15

§ 1.1031(e)-1 Exchange of livestock of different sexes.

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]