§ 1.864-1. Meaning of sale, etc.
37 words·~1 min read·
/us/cfr/t26/s§ 1.864-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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]
Connections1 off-index
1 reference not yet in our index
- T.D. 6948
Citation graph
cites case law
§ 1.864-1
Meaning of sale, etc.
Treas. Dec.T.D. 6948
Cites 1Cited by 0 across 0 sources