Implements § 864Open in workspace
Reg. § 1.864-1 Meaning of sale, etc.
26 CFR § 1.864-1eCFR, current through 2026-07-14
For purposes of through , 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]