Estate and business planning efforts often involve the sale of interests in the farm or ranch business, usually from parents to children or others succeeding to ownership and management in the operation. A major concern in many instances is whether the sale is eligible for installment reporting of gain. For sales of partnership interests, installment reporting is subject to additional rules not encountered in sales of corporate interests.3
Harl, Neil E.
"Installment Sale of Partnership Interests,"
Agricultural Law Digest: Vol. 5
, Article 1.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol5/iss13/1