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

Sections

• § 15a.453-0
  § 15a.453-0 Taxable years affected.
• § 15a.453-1
  § 15a.453-1 Installment method reporting for sales of real property and casual sales of personal property.
• § 15a.453-2
  § 15a.453-2 Installment obligations received as liquidating distribution. [Reserved]