With relatively heavy use of the installment contract or contract for deed in transferring farmland, the transfer or other disposition of the contract poses substantial problems for contract sellers.
The privilege of income deferral by installment reporting is generally personal to the seller and, with one major exception, does not outlast the period during which the obligation is held.
Harl, Neil E.
"Disposition of Installment Obligations,"
Agricultural Law Digest: Vol. 2
, Article 1.
Available at: https://lib.dr.iastate.edu/aglawdigest/vol2/iss12/1