Skip to content

General education, not advice for your situation.

Carry Forward Learning Start here Intern0 XP

Treasury Regulations · 26 CFR Part 15a

Part 15a. Temporary income tax regulations under the installment sales revision act

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 15a.453-0 Taxable years affected.
  2. § 15a.453-1 Installment method reporting for sales of real property and casual sales of personal property.
  3. § 15a.453-2 Installment obligations received as liquidating distribution.