WebSubsec. (b)(1). Pub. L. 100-647, Sec. 5076(a), amended par. (1) generally.Prior to amendment, par. (1) read as follows: ‘This section shall apply to any obligation which arises from the disposition of real property under the installment method which is property used in the taxpayer's trade or business or property held for the production of rental income, but … WebA tag already exists with the provided branch name. Many Git commands accept both tag and branch names, so creating this branch may cause unexpected behavior.
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