### Question
Can you define what dealer disposition means?


### Answer
**Dealer disposition** is defined as the following in *26 U.S.C. § 453*:

> 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

#### Citation:
  - *26 U.S.C. § 453*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter E-Accounting Periods and Methods of Accounting > PART II-METHODS OF ACCOUNTING > Subpart B-Taxable Year for Which Items of Gross Income Included**

