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, 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 on deferred tax, Interest on Deferred Tax
-
- Exceptions, Exceptions.
- Interest:
-
- Escrow account, Escrow Account
- Income, Interest Income
- Reporting, Seller-financed mortgage.
- Unstated, Installment income after 2008.
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, Installment income after 2008.
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:
-
- 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, Installment income after 2008.
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