CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—INCOME TAX (Parts 1–19) > PART 15a—TEMPORARY INCOME TAX REGULATIONS UNDER THE INSTALLMENT SALES REVISION ACT > 15a.453-1—Installment method reporting for sales of real property and casual sales of personal property.

15a.453-1—Installment method reporting for sales of real property and casual sales of personal property.