Statutes, codes, and regulations
Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter A - INCOME TAXPart 1 - INCOME TAXESTAX BASED ON INCOME FROM SOURCES WITHIN OR WITHOUT THE UNITED STATES
REGULATIONS APPLICABLE TO TAXABLE YEARS PRIOR TO DECEMBER 30, 1996
Section 1.864-1 - Meaning of sale, etc

26 C.F.R. § 1.864-1

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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