Publication 537 (2005), 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

Comments on publication, Comments and suggestions.
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, Depreciation Recapture Income
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, How To Get Tax Help

G

Gross profit percentage, Gross profit percentage.
Gross profit, defined, Gross profit.
Guarantee, Guarantee

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, Unstated Interest and Original Issue Discount (OID)

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, Unstated Interest and Original Issue Discount (OID)

P

Payments considered received, Payments Received or Considered Received

Payments considered received:

Buyer assumes debts, Buyer Assumes Other Debts
Buyer pays seller's expenses, Buyer Pays Seller's Expenses
Mortgage assumed, Buyer Assumes Mortgage
Pledge rule, Installment Obligation Used as Security (Pledge Rule)

Payments received, Payments Received or Considered Received

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

Publications (see Tax help)

R

Related person

Definition, Related persons.

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, Repossession

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.

Suggestions for publication, Comments and suggestions.

T

Tax help, How To Get Tax Help
Taxpayer Advocate, Contacting your Taxpayer Advocate.
Third-party note, Third-party note.
TTY/TDD information, How To Get Tax Help

U

Unstated interest, Unstated Interest and Original Issue Discount (OID)

Index

A

B

C

D

E

F

G

H

I

L

M

N

O

P

R

S

T

U