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HOMETAX NOTES RESEARCHFEDERALINTERNAL REVENUE CODE OF 1986

Sec. 453C Treatment of certain indebtedness as payment on installment obligations [Repealed]

  • Internal Revenue Code of 1986
  • SUBTITLE A -- INCOME TAXES
  • Chapter 1 -- Normal Taxes and Surtaxes
  • Subchapter E -- Accounting Periods and Methods of Accounting
  • Part II -- Methods of accounting
  • Subpart B -- Taxable year for which items of gross income included

[Repealed. Pub. L. 100-203, title X, Sec. 10202(a)(1), Dec. 22, 1987, 101 Stat. 1330-388]

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