26 C.F.R. § 1.864-1
Current through October 31, 2024
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