Self-canceling installment notes (SCINs) are often discussed, but rarely used by our clients, until now. A SCIN involves the sale of an asset (for example, a business interest or stock), typically to ...

Promoters market monetized installment sales as a strategy to receive all of the proceeds from the sale of a highly appreciated asset in the year of the sale but defer paying the corresponding tax ...

The IRS typically updates their list of issues that they believe are not proper. This is commonly referred to as the Dirty Dozen list. The latest Dirty Dozen list starts with Employee Retention Credit ...

A self-canceling installment note (SCIN) is a debt obligation that by its terms is extinguished at the death of the seller-creditor, with the remaining note balance canceled automatically. The ...

An Analysis of Installment Sale and Structured Sale Language used in IRS Publications and Rulings TUCSON, AZ, USA, December 6, 2023 /EINPresswire.com/ -- Q-Financial ...

In an economy still struggling on many fronts, installment sales offer a useful tool for many taxpayers to create liquidity to buy and sell property in an otherwise "credit-sparse" environment. With ...

Tax Appeals Tribunal columnist Joseph Lipari discusses '1018 Morris Park Avenue Realty', in which the New York City Tax Appeals Tribunal ruled that a corporation must recognize all gain derived from ...

For clients who are high-net-worth entrepreneurs, continued growth and success in their business is, of course, a good thing – but not always when it comes to estate taxes. An increasingly popular ...

Interestingly, a number of folks of late have asked me about so-called “monetized installment sales,” which are a form of transaction that promises these very results. Before describing how such sales ...