dealer disposition
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 453 — for purposes of this section (6 versions over time)
The term “dealer disposition” means any of the following dispositions:
(A) 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) 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.