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Regulations last checked for updates: Jan 13, 2026
Title 26 - Internal Revenue last revised: Dec 16, 2026
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Title 26
Chapter I
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]
authority:
26 U.S.C. 453
(i) and 7805
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