StacksVerified U.S. federal law reference

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

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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.