1. LawStack
  2. Title 26 - INTERNAL REVENUE CODE
  3. Subtitle A - Income Taxes
  4. Chapter 1 - NORMAL TAXES AND SURTAXES
  5. Subchapter E - Accounting Periods and Methods of Accounting
  6. Part II - METHODS OF ACCOUNTING
  7. Subpart B - Taxable Year for Which Items of Gross Income Included
  8. 26 USC § 453C
26 USC § 453C
Repealed. Pub. L. 100–203, title X, §10202(a)(1), Dec. 22, 1987, 101 Stat. 1330–388
October 30, 2020
USC
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§ 453B Gain or loss on disposition of installment obligations
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§ 454 Obligations issued at discount

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