26 U.S.C. § 453 — Installment method
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For purposes of subsection (b)(2)(A)—
(1) In general
The term “dealer disposition” means any of the following dispositions: (A) Personal property Any disposition of personal property by a person who regularly sells or otherwise disposes of personal property of the same type on the installment plan. (B) Real property Any disposition of real property which is held by the taxpayer for sale to customers in the ordinary course of the taxpayer’s trade or business.
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