26 USC 453C - Repealed. Pub. L. 100203, title X, 10202(a)(1), Dec. 22, 1987, 101 Stat. 1330388]

Section, added Pub. L. 99–514, title VIII, § 811(a), Oct. 22, 1986, 100 Stat. 2365; amended Pub. L. 100–647, title I, § 1008(f)(1)(5), Nov. 10, 1988, 102 Stat. 3441, 3442, related to treatment of certain indebtedness as payment on installment obligations.