Code of Federal Regulations · Part

Part 15a — Temporary Income Tax Regulations Under The Installment Sales Revision Act

26 C.F.R. pt. 15a

• § 15a.453-0 a.453-0 Taxable Years Affected
• § 15a.453-1 a.453-1 Installment Method Reporting For Sales Of Real Property And Casual Sales Of Personal Property
• § 15a.453-2 a.453-2 Installment Obligations Received As Liquidating Distribution. [reserved]