dealer disposition
Defined in 1 place of the United States Code.
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.
Source
- 2013–present26 U.S.C. § 453Internal Revenue Code · Installment method · for purposes of this section
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.
Source
- 1994–201826 U.S.C. § 453Internal Revenue Code · Installment method · for purposes of this section