View all text of Subjgrp 5 [§ 1.863-3A - § 1.865-3]
§ 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”.