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Title 26 Part 1 → §1.453a-0

Title 26 → Chapter I → Subchapter A → Part 1 → §1.453a-0

Electronic Code of Federal Regulations e-CFR

Title 26 Part 1 → §1.453a-0

e-CFR data is current as of October 17, 2019

Title 26Chapter ISubchapter APart 1 → §1.453a-0


Title 26: Internal Revenue
PART 1—INCOME TAXES (CONTINUED)


§1.453A-0   Table of contents.

This section lists the paragraphs and subparagraphs contained in §§1.453A-1 through 1.453A-3.

§1.453A-1   Installment method of reporting income by dealers in personal property.

(a) In general.

(b) Effect of security.

(c) Definition of dealer, sale, and sale on the installment plan.

(d) Installment plans.

(1) Traditional installment plans.

(2) Revolving credit plans.

(e) Installment income of dealers in personal property.

(1) In general.

(2) Gross profit and total contract price.

(3) Carrying changes not included in total contract price.

(f) Other accounting methods.

(g) Records.

(h) Effective date.

§1.453A-3   Requirements for adoption of or change to installment method by dealers in personal property.

(a) In general.

(b) Time and manner of electing installment method reporting.

(1) Time for election.

(2) Adoption of installation method.

(3) Change to installment method.

(4) Deemed elections.

(c) Consent.

(d) Cut-off method for amounts previously accrued.

(e) Effective date.

[T.D. 8270, 54 FR 46376, Nov. 3, 1989, as amended by T.D. 9849, 84 FR 9235, Mar. 14, 2019]


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