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Title 26

Displaying title 26, up to date as of 10/08/2026. Title 26 was last amended 10/06/2026.
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Title 26Internal RevenuePart / Section
Chapter IInternal Revenue Service, Department of the Treasury1 – 899
Subchapter AIncome Tax1 – 18
Part 15aTemporary Income Tax Regulations Under the Installment Sales Revision Act15a.453-0 – 15a.453-2
§ 15a.453-0Taxable years affected.
§ 15a.453-1Installment method reporting for sales of real property and casual sales of personal property.
§ 15a.453-2 Installment obligations received as liquidating distribution. [Reserved]