26 C.F.R. § 1.864-1

Current through September 30, 2024
Section 1.864-1 - Meaning of sale, etc

For purposes of §§ 1.861 through 1.864-7 , the word "sale" includes "exchange"; the word "sold" includes "exchanged"; the word "produced" includes "created", "fabricated", "manufactured", "extracted", "processed", "cured", and "aged".

26 C.F.R. §1.864-1

T.D. 6948, 33 FR 5090, Mar. 28, 1968