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title 26
Internal Revenue
chapter I-i15
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
part 15a
PART 15a—TEMPORARY INCOME TAX REGULATIONS UNDER THE INSTALLMENT SALES REVISION ACT
§ 15a.453-2
Installment obligations received as liquidating distribution. [Reserved]
View all text of Part 15a [§ 15a.453-0 - § 15a.453-2]
§ 15a.453-2 - Installment obligations received as liquidating distribution. [Reserved]