Journal Issue:
Agricultural Law Digest: Volume 14, Issue 24
Agricultural Law Digest: Volume 14, Issue 24
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Volume
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Articles
Publication
Cases, Regulations, and Statutes
(
2003-12-19)
Publication
Disposition of Installment Obligations
(
2003-12-19)
Other than for dispositions of installment obligations at death and certain tax-free exchanges, the privilege of income deferral by installment reporting is generally personal to the seller. Because of the potential for triggering income tax liability, all transactions involving installment obligations should be approached with care including transfer to revocable inter vivos trusts.
Publication
Index to Volume 14, Nos. 1-24
(
2003-12-19)