# Installment Obligations Received From Liquidating Corporations
> **IRS** · Final regulations. · Published 1998-01-28 · Effective 1998-01-28 · 63 FR 4168
## Document
- **Document number:** 98-1820
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 63 FR 4168
- **CFR reference:** 26 CFR 1
- **Publication date:** 1998-01-28
- **Effective date:** 1998-01-28
- **Treasury docket:** TD 8762
## Abstract

This document contains final regulations relating to the use of the installment method to report the gain recognized by a shareholder who receives, in exchange for the shareholder's stock, certain installment obligations that are distributed upon the complete liquidation of a corporation. Changes to the applicable tax law were made by the Installment Sales Revision Act of 1980 and the Tax Reform Act of 1986. These regulations affect taxpayers who receive installment obligations in exchange for their stock upon the complete liquidation of a corporation.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1998/01/28/98-1820/installment-obligations-received-from-liquidating-corporations)
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