(2) Definitions For purposes of this section— (A) The term “dealer” includes a wholesaler, jobber, distributor, or retailer. (B) An article shall be considered as “held by a dealer” if title thereto has passed to such dealer (whether or not delivery to him has been made), and if for purposes of consumption title to such article or possession thereof has not at any time been transferred to any person other than a dealer.


26 USC § 6412(a)(2)

Scoping language

For purposes of this section
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