26 CFR Part 15a - PART 15a—TEMPORARY INCOME TAX REGULATIONS UNDER THE INSTALLMENT SALES REVISION ACT

  1. § 15a.453-0 Taxable years affected.
  2. § 15a.453-1 Installment method reporting for sales of real property and casual sales of personal property.
  3. § 15a.453-2 Installment obligations received as liquidating distribution. [Reserved]
Authority:
26 U.S.C. 453(i) and 7805.