A discussion of IRC Section 453 (Installment Sales) and how this Code provision can be used to defer, time, and otherwise assistsellers of highly appreciated assets in terms of maximizing cashflow, minimizing tax liability and essentially playing with“house money” upon the disposition of assets subject to capitalgains taxation.
Learning Objectives
- Upon completion of this course, you'll be able to:
- Explain the fundamental provisions and mechanics of IRC Section 453, including how installment sales enable the deferral and timing of capital gains recognition.
- Examine the strategic benefits of using installment sales for sellers of highly appreciated assets, particularly in enhancing cash flow and reducing immediate tax liability.
- Evaluate real-world applications and scenarios where installment sales can be structured to optimize financial outcomes and leverage tax-efficient planning techniques.
Major Topics
A discussion of IRC Section 453 (Installment Sales) and how this Code provision can be used to defer, time, and otherwise assistsellers of highly appreciated assets in terms of maximizing cashflow, minimizing tax liability and essentially playing with“house money” upon the disposition of assets subject to capitalgains taxation.
