26 CFR Part 15a

3 sections.

§ 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]

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.