U.S. Code > Title 26 Internal Revenue Code > Subtitle A—Income Taxes (§§ 1—1564) > CHAPTER 1—NORMAL TAXES AND SURTAXES (§§ 1—1400U3) > Subchapter E—Accounting Periods and Methods of Accounting (§§ 441—483) > PART II—METHODS OF ACCOUNTING (§§ 446—475) > Subpart B—Taxable Year for Which Items of Gross Income Included (§§ 451—460) > [§ 453C. Repealed.]

[§ 453C. Repealed.]

Section, added Pub. L. 99–514, title VIII, § 811(a), Oct. 22, 1986, 100 Stat. 2365; amended Pub. L. 100–647, title I, § 1008(f)(1)–(5), Nov. 10, 1988, 102 Stat. 3441, 3442, related to treatment of certain indebtedness as payment on installment obligations.