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Directory Results for Treasury Decision 8836 - Capital Gains, Installment Sales, Unrecaptured Section 1250 Gain. Final regulations under section 453 of the Code relate to taxation of capital gains on installment sales of depreciable real property. to Treasury Decision 8840 - Reopenings of Treasury Securities; Original Issue Discount. Final regulations provide specific rules under section 1502 of the Code that apply to the acquisition of the stock of an S corporation by a member of a