26 C.F.R. § 1.864-1. - § 1.864-1 Meaning of Sale, Etc.

Current as of January 1, 1970

Section 1.864-1 - § 1.864-1 Meaning of Sale, Etc.Section 1.864-1 - § 1.864-1 Meaning of Sale, Etc.

Section 1.863-10 - § 1.863-10 Source of Income From a Qualified Fails Charge.Section 1.864-2 - § 1.864-2 Trade or Business Within the United States.

§ 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]

Disclaimer. This may not be the most current version of this information. Users should consult official sources to verify information on this site is recent and current. Marble does not warrant or represent the accuracy, completeness or reliability of the information contained on this site.