26 CFR Part 15a
TEMPORARY INCOME TAX REGULATIONS UNDER THE INSTALLMENT SALES REVISION ACT
June 25, 2020
§
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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