{"data":{"id":"us/26-cfr-1.864-1","jurisdiction":"us","citation":"26 CFR 1.864-1","heading":"-1 Meaning of sale, etc.","body":"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”.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"2518f8779ab753f4ca5ad07d8818429dc2220c7e224c94148f12091c7d27c5ed","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.863-10","next":"us/26-cfr-1.864-2"},"notice":"GroundRules: Original legal text. Not legal advice."}