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About Tax Map
IRS Tax Map 2008
Current IRS Tax Map

Publication 537
Installment Sales
Introduction, Useful Items and Important Changes
For use in Preparing 2009 Returns

What Is an Installment Sale?

General Rules

Figuring Installment Sale Income
Reporting Installment Sale Income

Other Rules

Electing Out of the Installment Method
Payments Received or Considered Received
Escrow Account
Depreciation Recapture Income
Sale to a Related Person
Like-Kind Exchange
Contingent Payment Sale
Single Sale of Several Assets
Sale of a Business
Unstated Interest and Original Issue Discount (OID)
Disposition of an Installment Obligation
Repossession
Interest on Deferred Tax

Reporting an Installment Sale

Examples

How To Get Tax Help