The Act
(1) The Act. The term the Act means the Dealer Reserve Income Adjustment Act of 1960 (74 Stat. 124). (2) Dealer reserve income. The term dealer reserve income means: (i) That part of the consideration derived by any person from the sale or other disposition of customers' sales contracts, notes, and other evidences of indebtedness (or derived from customers' finance charges connected with such sales or other dispositions) which is: