Add to ORKGBefore enactment of I.R.C. § 1038 in 1964, repossession of real property following default under an installment sale transaction generally resulted in substantial gain or loss, usually to the extent of the difference between the fair market value of the property at the time of repossession and the income tax basis of the installment obligation. Repossession was essentially treated as a disposition of the obligation
The installment land contract is rarely used in some states, but in many it is the predominant means...
With little advance notice or fanfare, the Congress in late 1999 narrowed substantially the scope of...
A 1995 decision by the Eighth Circuit Court of Appeals has dramatized once again that there is relie...
With relatively heavy use of the installment contract or contract for deed in transferring farmland,...
A recent inquiry by a tax practitioner on the proper reporting of a turnover of a farm tractor to th...
For some installment sellers, the installment obligation is viewed as an investment asset and is not...
One of the most surprising — and far reaching — provisions in the Installment Sales Revision Act of ...
A 1998 Tax Court case has focused attention once again on the income tax consequences of mortgage fo...
Parents wishing to sell land to children have an array of choices available to them. The transfer co...
For various reasons, sellers of property under installment obligations have forgiven principal occas...
In 1977 we published an article in this Review that discussed the legal aspects of the installment l...
The purpose of this article is to examine the problems created by Chapter 5313, Installment Land Con...
The focus of this article is on the abilities of the receiver and the restrictions put on him regard...
The recent return to a tight money market has caused a resurgence in the use of installment land sal...
Traditionally, a substantial amount of farm property is transferred within the family. A major issue...
The installment land contract is rarely used in some states, but in many it is the predominant means...
With little advance notice or fanfare, the Congress in late 1999 narrowed substantially the scope of...
A 1995 decision by the Eighth Circuit Court of Appeals has dramatized once again that there is relie...
With relatively heavy use of the installment contract or contract for deed in transferring farmland,...
A recent inquiry by a tax practitioner on the proper reporting of a turnover of a farm tractor to th...
For some installment sellers, the installment obligation is viewed as an investment asset and is not...
One of the most surprising — and far reaching — provisions in the Installment Sales Revision Act of ...
A 1998 Tax Court case has focused attention once again on the income tax consequences of mortgage fo...
Parents wishing to sell land to children have an array of choices available to them. The transfer co...
For various reasons, sellers of property under installment obligations have forgiven principal occas...
In 1977 we published an article in this Review that discussed the legal aspects of the installment l...
The purpose of this article is to examine the problems created by Chapter 5313, Installment Land Con...
The focus of this article is on the abilities of the receiver and the restrictions put on him regard...
The recent return to a tight money market has caused a resurgence in the use of installment land sal...
Traditionally, a substantial amount of farm property is transferred within the family. A major issue...
The installment land contract is rarely used in some states, but in many it is the predominant means...
With little advance notice or fanfare, the Congress in late 1999 narrowed substantially the scope of...
A 1995 decision by the Eighth Circuit Court of Appeals has dramatized once again that there is relie...