U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 26Chapter IPart 15a - PART 15a—TEMPORARY INCOME TAX REGULATIONS UNDER THE INSTALLMENT SALES REVISION ACT
§ 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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