Index of Publication 537 - Installment Sales

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Index of Publication 537 - Installment Sales

A

Adjusted basis for installment sale, Adjusted basis for installment sale purposes.

Assistance, See: Tax help

B

Basis:

Adjusted, Adjusted basis.

Assumed mortgage, Buyer Assumes Mortgage

Installment obligation, Basis., Basis in installment obligation., Basis in installment obligation.

Installment sale, Adjusted basis for installment sale purposes.

Repossessed property, Basis in repossessed property., Basis.

Bond, Bond.

Buyer's note, Buyer's note.

C

Contingent payment sale, Contingent Payment Sale

Contract price, Contract price.

D

Dealer sales, special rule, Dealer sales.

Depreciation recapture income, Depreciation Recapture Income

Disposition of installment obligation, Disposition of an Installment Obligation

E

Electing out, Electing Out of the Installment Method

Escrow account, Escrow Account

F

Fair market value, Fair market value (FMV)., Fair market value (FMV).

Figuring installment sale income, Figuring Installment Sale Income

Form:

4797, Form 4797, Form 4797.

6252, Form 6252, Reporting an Installment Sale

8594, Reporting requirement.

Schedule D (Form 1040), Schedule D (Form 1040), Other forms., Schedule D (Form 1040).

Free tax services, , Free tax services.

G

Gross profit percentage, Gross profit percentage.

Gross profit, defined, Gross profit.

Guarantee, Debt not payable on demand.

H

Help, See: Tax help

I

Installment obligation:

Defined, Installment obligation.

Disposition, Disposition of an Installment Obligation

Used as security, Installment Obligation Used as Security (Pledge Rule)

Installment Sale, What Is an Installment Sale?

Interest:

Escrow account, Escrow Account

Income, Interest Income

Reporting, Seller-financed mortgage.

Unstated, You figure installment income for years after...

Interest on deferred tax, Interest on Deferred Tax

Exceptions, Exceptions.

L

Like-kind exchange, Like-Kind Exchange

M

More information, See: Tax help

N

Note:

Buyer's, Buyer's note.

Third-party, Third-party note.

O

Original issue discount, You figure installment income for years after...

P

Payments considered received, Payments Received or Considered Received

Payments received, Payments Received or Considered Received

Pledge rule, Installment Obligation Used as Security (Pledge Rule)

Publications, See: Tax help

R

Related person:

Land sale, Land transfers between related persons.

Reporting sale to, Related person.

Sale to, Sale to a Related Person

Reporting installment sale, Reporting Installment Sale Income, Reporting an Installment Sale

Repossession:

Holding period for resale, Holding period for resales.

Personal property, Personal Property

Real property, Real Property

S

Sale at a loss, Sale at a loss.

Sale of:

Business, Sale of a Business

Home, Sale of Your Home

Land between related persons, Land transfers between related persons.

Partnership interest, Sale of Partnership Interest

Several assets, Single Sale of Several Assets, Several assets.

Stock or securities, Stock or securities.

Sales by dealers, Dealer sales.

Section 1274, Section 1274

Exceptions, Exceptions to Sections 1274 and 483

Section 483, Section 483

Exceptions, Exceptions to Sections 1274 and 483

Selling expenses, Selling expenses.

Selling price:

Defined, Selling price.

Reduced, Selling Price Reduced

Single sale of several assets, Single Sale of Several Assets, Several assets.

T

Tax help, How To Get Tax Help

Taxpayer Advocate, Taxpayer Advocate Service.

Third-party note, Third-party note.

TTY/TDD information, How To Get Tax Help

U

Unstated interest, You figure installment income for years after...