For various reasons, sellers of property under installment obligations have forgiven principal occasionally in favor of the buyer. In the 1980s, much of the forgiveness of principal was to help financially troubled buyers. In other eras, forgiveness has often been motivated by a desire to pass wealth to the buyer. Developments over the past two decades have affected substantially how the forgiveness of principal is handled
The downturn in farm commodity prices has focused attention once again on forgiveness of debt or “di...
The recent return to a tight money market has caused a resurgence in the use of installment land sal...
With farm commodity prices receding from the unusually high levels of 2012 and 2013, concerns are be...
One of the most surprising — and far reaching — provisions in the Installment Sales Revision Act of ...
For some installment sellers, the installment obligation is viewed as an investment asset and is not...
For purchasers of property unable to make payments as required by the obligation, a purchase price r...
Other than for dispositions of installment obligations at death and certain tax-free exchanges, the ...
In the last three issues, the discussion focused upon the discharge of indebtedness as a result of t...
Since 1964, a minimum interest rate has been imposed on installment sales. More precisely, a part of...
Estate and business planning efforts often involve the sale of interests in the farm or ranch busine...
Before enactment of I.R.C. § 1038 in 1964, repossession of real property following default under an ...
In 1977 we published an article in this Review that discussed the legal aspects of the installment l...
Relatively few make major gifts of property, but a greater number transfer property to children and ...
The Agricultural Credit Act of 1987 authorized shared appreciation agreements (up to 10 years in du...
This Comment outlines the probable present status of the wraparound mortgage and the letter of credi...
The downturn in farm commodity prices has focused attention once again on forgiveness of debt or “di...
The recent return to a tight money market has caused a resurgence in the use of installment land sal...
With farm commodity prices receding from the unusually high levels of 2012 and 2013, concerns are be...
One of the most surprising — and far reaching — provisions in the Installment Sales Revision Act of ...
For some installment sellers, the installment obligation is viewed as an investment asset and is not...
For purchasers of property unable to make payments as required by the obligation, a purchase price r...
Other than for dispositions of installment obligations at death and certain tax-free exchanges, the ...
In the last three issues, the discussion focused upon the discharge of indebtedness as a result of t...
Since 1964, a minimum interest rate has been imposed on installment sales. More precisely, a part of...
Estate and business planning efforts often involve the sale of interests in the farm or ranch busine...
Before enactment of I.R.C. § 1038 in 1964, repossession of real property following default under an ...
In 1977 we published an article in this Review that discussed the legal aspects of the installment l...
Relatively few make major gifts of property, but a greater number transfer property to children and ...
The Agricultural Credit Act of 1987 authorized shared appreciation agreements (up to 10 years in du...
This Comment outlines the probable present status of the wraparound mortgage and the letter of credi...
The downturn in farm commodity prices has focused attention once again on forgiveness of debt or “di...
The recent return to a tight money market has caused a resurgence in the use of installment land sal...
With farm commodity prices receding from the unusually high levels of 2012 and 2013, concerns are be...