Treasury Regulations · 26 CFR
§ 1.453A-0. Table of contents.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 453A
Cite as 26 CFR § 1.453A-0
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- November 3, 1989 by T.D. 8270
- Last amended
- March 14, 2019 by T.D. 9849
- Issued under
- 26 U.S.C. § 453A
- Length
- 168 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 2 regulations; cited by 0
This section lists the paragraphs and subparagraphs contained in §§ 1.453A-1 through 1.453A-3.
(a) In general.
(b) Effect of security.
(c) Definition of dealer, sale, and sale on the installment plan.
(d) Installment plans.
(1) Traditional installment plans.
(2) Revolving credit plans.
(e) Installment income of dealers in personal property.
(1) In general.
(2) Gross profit and total contract price.
(3) Carrying changes not included in total contract price.
(f) Other accounting methods.
(g) Records.
(h) Effective date.
§ 1.453A-3 Requirements for adoption of or change to installment method by dealers in personal property.(a) In general.
(b) Time and manner of electing installment method reporting.
(1) Time for election.
(2) Adoption of installation method.
(3) Change to installment method.
(4) Deemed elections.
(c) Consent.
(d) Cut-off method for amounts previously accrued.
(e) Effective date.
[T.D. 8270, 54 FR 46376, Nov. 3, 1989, as amended by T.D. 9849, 84 FR 9235, Mar. 14, 2019]
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Amended by T.D. 9849 (84 FR 9235)
- Issued by T.D. 8270 (54 FR 46376)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Taxable year for which items of gross income included
Nearby sections
- § 1.453-3 Purchaser evidences of indebtedness payable on demand or readily tradable.
- § 1.453-9 Gain or loss on disposition of installment obligations.
- § 1.453-11 Installment obligations received from a liquidating corporation.
- § 1.453-12 Allocation of unrecaptured section 1250 gain reported on the installment method.
- § 1.453A-0 Table of contents.
- § 1.453A-1 Installment method of reporting income by dealers on personal property.
- § 1.453A-3 Requirements for adoption of or change to installment method by dealers in personal property.
- § 1.454-1 Obligations issued at discount.
- § 1.455-1 Treatment of prepaid subscription income.