26 C.F.R. § 1.864-1 Meaning of sale, etc.
Title 26 - Internal Revenue
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]
Title 26: Internal Revenue
PART 1—INCOME TAXES
regulations applicable to taxable years prior to december 30, 1996
§ 1.864-1 Meaning of sale, etc.