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Part 15a
FEDERAL · 26 CFR
Part 15a — Temporary Income Tax Regulations Under the Installment Sales Revision Act
3 sections · Title 26: Internal Revenue
§ 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
§ 15a.453-2 Installment obligations received as liquidating distribution. [Reserved]