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Installment payments

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Installment payments
Distribution of plan assets to beneficiaries based upon a regular schedule.
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The structured sale takes this a step further, with an assignment by the buyer of the duty to make installment payments to the seller.
The advantages of selling appreciated assets via a structured sale by Wood, Robert W. / The Tax Adviser
The tax gain the senior family member recognizes each year is the gross profit portion of the installment payments he or she receives during the year.
Preserving the family legacy: the estate tax "repeal" doesn't ... by Knight, Ray A. / Journal of Accountancy
Taxpayers who cannot make installment payments of estimated tax required to be made on Sept.
Finance department offering tax relief to displaced firms by Real Estate Weekly
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