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, and § 1.105-4.
[T.D. 7207, 37 FR 20799, Oct. 5, 1972]
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, and § 1.105-4.