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Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Internal Revenue Bulletin 2000-17 · 2026-10-03 edition · updated 2026-10-04 · United States
Section 338.—Certain Stock Purchases Treated as Asset Acquisitions
26 CFR 1.338(h)(10)–1T: Deemed asset sale and liquidation.
How does section 453(a)(2) of the Code, enacted in 1999, apply to certain installment sale transactions. See Notice 2000–26, page 954.
Section 1001.—Determination of Amount of and Recognition of Gain or Loss
26 CFR 1.1001–1: Computation of gain or loss.
How does section 453(a)(2) of the Code, enacted in 1999, apply to certain installment sale transactions. See Notice 2000–26, page 954.
2000–17 I.R.B. 951 April 24, 2000
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