In an economy still struggling on many fronts, installment sales offer a useful tool for many taxpayers to create liquidity to buy and sell property in an otherwise "credit-sparse" environment. With ...

Interestingly, a number of folks of late have asked me about so-called “monetized installment sales,” which are a form of transaction that promises these very results. Before describing how such sales ...

Ask the owner of a closely held business to describe their most recently recurring nightmare and you are likely to get an earful regarding the prospect of an increased federal income tax on their ...

In cases where a taxpayer does not receive payment immediately after a sale, the taxpayer may be able to recognize the income from those sales over a period of time, rather than when the sale is made.

Q What are installment sales? How do you report them? A “When property is sold at a gain and at least one payment will be received in the next tax year, the installment sale method is used,” said Bob ...

What if you could sell real estate and put off paying tax on some or all of the gain? You can -- with a Section 1031 trade or an installment sale. If you're a high ...

Recently, a manager of a private equity fund mentioned that the seller of the business was complaining about the amount that the seller will have to pay in commissions, fees and capital gains taxes.

A business may opt to use installment sale accounting when it sells goods but the customer pays on an installment plan that exposes the business to considerable risk of default. Instead of counting ...

When alternative structures to sell a closely held corporation are under consideration, a sale of stock to an employee stock ownership plan (ESOP) may offer tax benefits to the seller. Among those ...