§1854

99-514, § 1854(a)(1)(A), 100 Stat. 2085, 2872. 33 As noted supra p. 17, section 453 was substantially revised in 1980 to reverse the election required of a taxpayer disposing of property through an installment sale. Before its amendment in 1980, section 453 required such a taxpayer to elect to use the installment method. The 1980 amendment mandates use of