With little advance notice or fanfare, the Congress in late 1999 narrowed substantially the scope of installment reporting of gain. The amendment was the most substantive change in installment reporting since the Installment Sales Act of 1980, enacted nearly 20 years ago.
"New Limits On Installment Reporting,"
Agricultural Law Digest: Vol. 11
, Article 1.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol11/iss2/1