(5) Manufacturer (A) In general The term “manufacturer” includes a producer or importer. (B) Lengthening treated as manufacture For purposes of this section, subchapter G of this chapter, and section 6416(b)(3), the lengthening of an automobile by any person shall be treated as the manufacture of an automobile by such person.


26 USC § 4064(b)(5)

Scoping language

For purposes of this section
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