26 CFR § 1.864-1
Meaning of sale, etc
June 25, 2020
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”.
[T.D. 6948, 33 FR 5090, Mar. 28, 1968]
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