### Question
How is the "dealer disposition" defined?


### Answer
The term **dealer disposition** is defined in *26 U.S.C. § 453* as follows -

> 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**

