Treasury Regulations (26 C.F.R.)
26 CFR § 1.453A-0
Table of contents.
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.
(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]
Source: view the official text
In this part (40 sections)
- 1.446-6 · REMIC inducement fees.
- 1.446-7 · Net asset value method for certain money market fund shares.
- 1.448-1 · Limitation on the use of the cash receipts and disbursements…
- 1.448-1T · Limitation on the use of the cash receipts and disbursements…
- 1.448-2 · Limitation on the use of the cash receipts and disbursements…
- 1.448-3 · Nonaccrual of certain amounts by service providers.
- 1.451-1 · General rule for taxable year of inclusion.
- 1.451-2 · Constructive receipt of income.
- 1.451-3 · Timing of income inclusion for taxpayers with an applicable…
- 1.451-4 · Accounting for redemption of trading stamps and coupons.
- 1.451-6 · Election to include crop insurance proceeds in gross income…
- 1.451-7 · Election relating to livestock sold on account of drought.
- 1.451-8 · Advance payments for goods, services, and certain other items.
- 1.453-1 - 1.453-2 · §§ 1.453-1-1.453-2 [Reserved]
- 1.453-3 · Purchaser evidences of indebtedness payable on demand or…
- 1.453-4 - 1.453-8 · §§ 1.453-4-1.453-8 [Reserved]
- 1.453-9 · Gain or loss on disposition of installment obligations.
- 1.453-10 · [Reserved]
- 1.453-11 · Installment obligations received from a liquidating…
- 1.453-12 · Allocation of unrecaptured section 1250 gain reported on the…
- 1.453A-0 · Table of contents.
- 1.453A-1 · Installment method of reporting income by dealers on…
- 1.453A-2 · [Reserved]
- 1.453A-3 · Requirements for adoption of or change to installment method…
- 1.454-1 · Obligations issued at discount.
- 1.455-1 · Treatment of prepaid subscription income.
- 1.455-2 · Scope of election under section 455.
- 1.455-3 · Method of allocation.
- 1.455-4 · Cessation of taxpayer's liability.
- 1.455-5 · Definitions and other rules.
- 1.455-6 · Time and manner of making election.
- 1.456-1 · Treatment of prepaid dues income.
- 1.456-2 · Scope of election under section 456.
- 1.456-3 · Method of allocation.
- 1.456-4 · Cessation of liability or existence.
- 1.456-5 · Definitions and other rules.
- 1.456-6 · Time and manner of making election.
- 1.456-7 · Transitional rule.
- 1.457-1 · General overviews of section 457.
- 1.457-2 · Definitions.