26 CFR 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
- Chapter I—Internal Revenue Service, Department of the Treasury › Subchapter A—Income Tax
- § 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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