Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 15a.453-2: a.453-2 Installment obligations received as liquidating distribution. [Reserved]

Where this section sits in the code

Title 26—Internal Revenue
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER A—INCOME TAX
PART 15a—TEMPORARY INCOME TAX REGULATIONS UNDER THE INSTALLMENT SALES REVISION ACT

Collected 2026-08-27T02:25:11Z. Source file · JSON