Nevertheless, the monetized installment sale arrangement described above is substantively the same as one or both of these gain-recognition-triggering events. As noted, above, “ [o]ther arrangements ...

Berman v. Comm’r, 1 released on July 16, 2024, is a great example of making lemonade when life hands you a lemon. Although the taxpayers lost the federal income tax deferral of a stock sale to an ...

The Internal Revenue Code (IRC) Section 453 provides a mechanism for deferring capital gains taxes through installment sales. However, not all strategies that claim to rely on this section are treated ...