Title 26

PART 15a

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

PART 15a - TEMPORARY INCOME TAX REGULATIONS UNDER THE INSTALLMENT SALES REVISION ACT Authority:26 U.S.C. 453(i) and 7805.

26:16.0.1.1.16.0.1.1SECTION 15a.453-0
   15a.453-0 Taxable years affected.
26:16.0.1.1.16.0.1.2SECTION 15a.453-1
   15a.453-1 Installment method reporting for sales of real property and casual sales of personal property.
26:16.0.1.1.16.0.1.3SECTION 15a.453-2
   15a.453-2 Installment obligations received as liquidating distribution. [Reserved]