Code of Federal Regulations (alpha)

CFR /  Title 26  /  Part 1  /  Sec. 1.864-1 Meaning of sale, etc.

For purposes of Sec. Sec. 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]