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

1. CFR
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3. Title 26
4. ›
5. Chapter I
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7. Part 15a

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]