An installment sale is a method of sale that allows for the partial deferral of any capital gain to future taxation years.

Recently, a private equity fund manager approached me for my insight on a business sale. He knew a person selling a business who was complaining about the amount he’d have to pay in commissions, fees ...

The sale of investment real estate is often a large taxable transaction, frequently involving deferred payments. Installment sale accounting is automatic under IRC § 453, although taxpayers may elect ...