26 USC 453B
§ 453B - Gain or loss on disposition of installment obligations
- § 453B - Gain or loss on disposition of installment obligations
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter E— Accounting Periods and Methods of Accounting
- Notes
- Editorial Notes
- Prior Provisions
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2017 Amendment
- Effective Date of 1990 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1983 Amendment
- Effective Date of 1980 Amendment
- Effective Date
- Repeal of Modification of Installment Method
- Plan Amendments Not Required Until January 1, 1989
- Treatment of Elections Under Section 453B(e)(2)
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