Content reviewed October 17, 2026 · Educational reference
Sources are linked beside each discussion. Statutory text is reproduced by Cornell’s Legal Information Institute; IRS and regulatory documents support the specific issues noted. Product pages support dated product facts only.
How to use these references
Read current effective dates, exceptions, and the actual contract. Private letter rulings are nonprecedential. A proposed rule is identified as proposed. This edition does not claim a counted inventory of “100+” verified sources or complete coverage of every authority.
- IRC §453 — installment method
- IRC §453A — interest and pledges
- IRC §453B — dispositions of obligations
- Treas. Reg. §15a.453-1
- IRS Publication 537 — Installment Sales
- IRS Form 6252 instructions
- MetLife — current SIS product information
- NOLHGA — product coverage questions
- NAIC — Risk-Based Capital for Insurers Model Act
- IRC §72 — annuity taxation
- IRC §130 — qualified assignments
- IRC §104 — injury and sickness payments
- IRC §1060 — allocation of business purchase price
- IRC §197 — amortizable intangibles
- IRC §1245 — ordinary-income recapture
- IRC §1250 — real-property recapture
- IRC §691 — income in respect of a decedent
- IRC §1014 — inherited basis and IRD exception
- IRC §1062 — qualified farmland tax-payment election
- IRS Form 1062 instructions
- IRC §1274 — certain debt issued for property
- IRC §1272 — original issue discount
- IRC §483 — unstated interest
- IRC §1273 — determination of amount of original issue discount
- IRC §1274A — special rules for certain debt instruments for property; cash-method election
- IRC §1275 — OID definitions and regulatory authority
- Treas. Reg. §1.1272-1 — current inclusion of OID
- Treas. Reg. §1.1273-1 — definition of OID
- Treas. Reg. §1.1274-2 — issue price of debt instruments issued for property
- Treas. Reg. §1.1274-4 — test rate
- Treas. Reg. §1.1274A-1 — §1274A ceilings and cash-method election
- Treas. Reg. §1.1275-2 — special OID rules, including the payment-ordering rule
- Treas. Reg. §1.1275-4 — contingent payment debt instruments
- Rev. Proc. 2025-32 — 2026 inflation adjustments, including §1274A ceilings (§4.40)
- Notice 88-81, 1988-2 C.B. 397 — §453A applied at the partner or shareholder level (as described in the IRS practice unit on §453A interest)
- Federal Register — REG-117095-25, proposed §1062 regulations (91 FR 61367, Sept. 29, 2026)
- IRS Notice 2026-3 — estimated-tax relief for §1062 elections
- IRS — Net Investment Income Tax
- IRC §1411 — NIIT
- IRC §1202 — qualified small business stock
- IRC §1400Z-2 — Opportunity Zone investments
- IRC §1031 — like-kind real-property exchanges
- IRC §121 — principal-residence gain exclusion
- PLR 201248008 — ESOP-related restructuring; nonprecedential
- PLR 201144005 — price and interest changes; nonprecedential
- T.D. 8675 — debt modifications, IRS Bulletin 1996-29
- Federal Register — proposed monetized-sale listing regulations
- IRC §1363 — S corporation computation rules
- IRC §336 — corporate liquidating distributions
- IRC §61 — gross income
- Treas. Reg. §1.451-2 — constructive receipt
Review scope
The September 13, 2026 revision, and the October 11 and October 17, 2026 updates recorded in the current-developments log, address the Knowledgebase and Frequently Asked Questions and the content pathways serving them. The state-by-state datasets, all historical case-study assumptions, and every interactive calculator’s tax model have not been independently recertified. Use the current-developments log to distinguish revised guidance from those separate resources.
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