On August 4, 2023, the IRS published proposed regulations that, if finalized, would identify monetized installment sale transactions as a listed transaction. Sellers, intermediaries and other involved ...

Ask the owner of a closely held business to describe their most recently recurring nightmare and you are likely to get an earful regarding the prospect of an increased federal income tax on their ...

The IRS has issued proposed regulations identifying monetized installment sale transactions and substantially similar transactions as listed transactions that must be reported (REG-109348-22). The IRS ...

If property is sold in a transaction in which the seller is to receive one or more payments at a future date, the transaction will generally be treated as an installment sale for federal income tax ...