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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter A - Income Tax |
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Part 15a - Temporary Income Tax Regulations Under the Installment Sales Revision Act |
| § 15a.453-0 - Taxable years affected. |
| § 15a.453-1 - Installment method reporting for sales of real property and casual sales of personal property. |
| § 15a.453-2 - Installment obligations received as liquidating distribution. |