26 CFR · Internal Revenue
§ 1.1031(e)-1 — Exchange of livestock of different sexes.
26 CFR § 1.1031(e)-1
This text of 26 C.F.R. § 1.1031(e)-1 (Exchange of livestock of different sexes.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 1.1031(e)-1 (2026).
Text
§ 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]
Free access — add to your briefcase to read the full text and ask questions with AI
Related
§ 1.1031
26 C.F.R. § 1.1031
Nearby Sections
11
§ 1.1031(b)-2
Safe harbor for qualified intermediaries.§ 1.1031(c)-1
Nonrecognition of loss.§ 1.1031(d)-1
Property acquired upon a tax-free exchange.§ 1.1031(d)-2
Treatment of assumption of liabilities.§ 1.1031(e)-1
Exchange of livestock of different sexes.§ 1.1031(j)-1
Exchanges of multiple properties.§ 1.1031(k)-1
Treatment of deferred exchanges.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 1.1031(e)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.1031(e)-1.