sells
Defined in 1 place of the United States Code.
For purposes of this subsection (other than paragraph (3)(A)(i)(VII)), the terms “sold”, “sells”, and “sale” shall include any lease, license, exchange, or other disposition.
Source
- 2025–present26 U.S.C. § 250Internal Revenue Code · Repealed. Pub. L. 101508, title XI, 11801(a)(15), Nov. 5, 1990, 104 Stat. 1388520] · for purposes of this section
For purposes of this subsection, the terms "sold", "sells", and "sale" shall include any lease, license, exchange, or other disposition.
Source
- 2017–202526 U.S.C. § 250Internal Revenue Code · Repealed. Pub. L. 101508, title XI, 11801(a)(15), Nov. 5, 1990, 104 Stat. 1388520] · for purposes of this section