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eCFR
Title 26
Chapter I
Part 15a
Title 26, Part 15a — Temporary Income Tax Regulations Under the Installment Sales Revision Act
3 sections
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Section 15a.453-0
Taxable years affected.
Section 15a.453-1
Installment method reporting for sales of real property and casual sales of personal property.
Section 15a.453-2
Installment obligations received as liquidating distribution. [Reserved]