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Electronic Code of Federal Regulations

e-CFR data is current as of January 23, 2020

Title 26Chapter ISubchapter APart 15a


TITLE 26—Internal Revenue

CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)

SUBCHAPTER A—INCOME TAX (CONTINUED)

PART 15a—TEMPORARY INCOME TAX REGULATIONS UNDER THE INSTALLMENT SALES REVISION ACT

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

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