EsqSocial

An installment sale occurs when property is disposed of and at least one payment is received after the tax year of the disposition. See I.R.C. § 453. Under a standard installment sale, the buyer makes scheduled payments to the seller over time, and the seller recognizes capital gains accordingly. Monetized installment sales are a variation on installment sales, whereby the seller attempts to gain near-immediate access to all of the sale proceeds while still aiming to defer capital gains tax over...
By: Fox Rothschild LLP