Installment Sales Mini

$19.00 each

Course ID: CPE Credits Field Of Study Author or Speaker:
EWTFM-U-01327-19-S  02 Credits   Taxes  Danny Santucci
Instructional Method: Advanced Preparation: Program Prerequisites: Experience Level:
Interactive Self Study  None   None   Basic 

 

Course Description: 

 

An installment sale is a sale of property where one or more payments are received after the close of the tax year. This mini-course discusses the particulars of installment sales, including requirements, calculation and pitfalls. Cross issues such as a combined installment sale and like-kind exchange, the impact of related parties, pledging, repossession and contingent payments are reviewed. Also, the importance of recognizing the dangers of dealer status, inventory, purchase price allocation, and installment note disposition are emphasized.

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