Sec. 1.1012-2 Transfers in part a sale and in part a gift.
For rules relating to basis of property acquired in a transfer which is in part a gift and in part a sale, see sections 1.170A-4(c), 1.1011-2(b), and section 1.105-4.
[Adopted by T.D. 6265, 22 FR 8935, Nov. 7, 1957; republished by T.D. 6500, 25 FR 11910, Nov. 26, 1960. Revised by T.D. 7207, 37 FR 20799, Oct. 5, 1972.]
