Code of Federal Regulations Title 26. Internal Revenue § 26.1.453A–0 Table of contents

This section lists the paragraphs and subparagraphs contained in §§ 1.453A–1 through 1.453A–3.

§ 1.453A–1

(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 charges not included in total contract price.

(f) Other accounting methods.

(g) Records.

(h) Effective date.

§ 1.453A–3

(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.