26 CFR § 15a.453-2 - Installment obligations received as liquidating distribution. [Reserved]

---
identifier: "/us/cfr/t26/s15a.453-2"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 15a.453-2 - Installment obligations received as liquidating distribution. [Reserved]"
title_number: 26
title_name: "Internal Revenue"
section_number: "15a.453-2"
section_name: "Installment obligations received as liquidating distribution. [Reserved]"
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "INCOME TAX"
part_number: "15a"
part_name: "TEMPORARY INCOME TAX REGULATIONS UNDER THE INSTALLMENT SALES REVISION ACT"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 453(i) and 7805."
cfr_part: "15a"
---