940--TXACCT 1233-1246
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TAX ACCOUNTING 1233 Tax Lawyer, Vol. 53, No. 4 TAX ACCOUNTING SUBMITTED BY THE COMMITTEE ON TAX ACCOUNTING: CARL W. DUYCK, COMMITTEE CHAIR; W. EUGENE SEAGO, SUBCOMMITTEE CHAIR ON IMPORTANT DEVELOPMENTS* Legislation Section 536 of The Ticket to Work and Work Incentives Improvement Act of 1999, Pub. L. No. 106-170, 113 Stat. 1860, 1936, made two important changes to the installment sales provisions. First, section 453(a)(2) was added to provide that “[t]he installment method shall not apply to...