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Treasury Regulations (26 C.F.R.)

26 CFR § 1.453-10

[Reserved]

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In this part (40 sections)
  1. 1.446-3T · Notional principal contracts (temporary).
  2. 1.446-4 · Hedging transactions.
  3. 1.446-5 · Debt issuance costs.
  4. 1.446-6 · REMIC inducement fees.
  5. 1.446-7 · Net asset value method for certain money market fund shares.
  6. 1.448-1 · Limitation on the use of the cash receipts and disbursements…
  7. 1.448-1T · Limitation on the use of the cash receipts and disbursements…
  8. 1.448-2 · Limitation on the use of the cash receipts and disbursements…
  9. 1.448-3 · Nonaccrual of certain amounts by service providers.
  10. 1.451-1 · General rule for taxable year of inclusion.
  11. 1.451-2 · Constructive receipt of income.
  12. 1.451-3 · Timing of income inclusion for taxpayers with an applicable…
  13. 1.451-4 · Accounting for redemption of trading stamps and coupons.
  14. 1.451-6 · Election to include crop insurance proceeds in gross income…
  15. 1.451-7 · Election relating to livestock sold on account of drought.
  16. 1.451-8 · Advance payments for goods, services, and certain other items.
  17. 1.453-1 - 1.453-2 · §§ 1.453-1-1.453-2 [Reserved]
  18. 1.453-3 · Purchaser evidences of indebtedness payable on demand or…
  19. 1.453-4 - 1.453-8 · §§ 1.453-4-1.453-8 [Reserved]
  20. 1.453-9 · Gain or loss on disposition of installment obligations.
  21. 1.453-10 · [Reserved]
  22. 1.453-11 · Installment obligations received from a liquidating…
  23. 1.453-12 · Allocation of unrecaptured section 1250 gain reported on the…
  24. 1.453A-0 · Table of contents.
  25. 1.453A-1 · Installment method of reporting income by dealers on…
  26. 1.453A-2 · [Reserved]
  27. 1.453A-3 · Requirements for adoption of or change to installment method…
  28. 1.454-1 · Obligations issued at discount.
  29. 1.455-1 · Treatment of prepaid subscription income.
  30. 1.455-2 · Scope of election under section 455.
  31. 1.455-3 · Method of allocation.
  32. 1.455-4 · Cessation of taxpayer's liability.
  33. 1.455-5 · Definitions and other rules.
  34. 1.455-6 · Time and manner of making election.
  35. 1.456-1 · Treatment of prepaid dues income.
  36. 1.456-2 · Scope of election under section 456.
  37. 1.456-3 · Method of allocation.
  38. 1.456-4 · Cessation of liability or existence.
  39. 1.456-5 · Definitions and other rules.
  40. 1.456-6 · Time and manner of making election.
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