Time of sale

(19) Time of sale. Time of sale means time of sale as defined in 1.25E-3(b)(7). (20) Vehicle history report. Vehicle history report means a report that provides the ownership history of a motor vehicle. Vehicle history report includes a vehicle history report issued by a data provider approved by the National Motor Vehicle Title Information System.

Source

26 CFR § 1.25E-1


Scoping language

None
Is this correct? or