26 C.F.R. § 1.864-1   Meaning of sale, etc.


Title 26 - Internal Revenue


Title 26: Internal Revenue
PART 1—INCOME TAXES
regulations applicable to taxable years prior to december 30, 1996

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§ 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”.

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

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