Current through October 31, 2024
Section 1.453A-0 - Table of contentsThis section lists the paragraphs and subparagraphs contained in §§ 1.453A-1 through 1.453A-3 .
§ 1.453A-1 Installment method of reporting income by dealers in personal property. (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.(2) Gross profit and total contract price.(3) Carrying changes not included in total contract price.(f) Other accounting methods.§ 1.453A-3 Requirements for adoption of or change to installment method by dealers in personal property. (b) Time and manner of electing installment method reporting.(2) Adoption of installation method.(3) Change to installment method.(d) Cut-off method for amounts previously accrued.T.D. 8270, 54 FR 46376, Nov. 3, 1989, as amended by T.D. 9849, 84 FR 9235 , Mar. 14, 2019 As amended by T.D. 9849, 84 FR 9235, 3/14/2019