Part 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]