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installment sale

   Also found in: Encyclopedia, Wikipedia 0.07 sec.
Installment sale
The sale of an asset in exchange for a specified series of payments (the installments).
installment sale
A sale in which the buyer is scheduled to make a series of payments over a period of time. An installment sale can offer certain tax advantages; however, the seller may have a lengthy wait before receiving the entire proceeds. Virtually any asset, including securities, may be disposed of through an installment sale.


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A structured sale is eligible for installment sale reporting, and the assignment by the buyer is not a disposition.
The advantages of selling appreciated assets via a structured sale by Wood, Robert W. / The Tax Adviser
A Structured Sale offers all the advantages of an Installment Sale without the security risk that makes Installment Sales unattractive for most people.
Structured sales for commercial and residential properties: increase ... by Finn, Dan / Los Angeles Business Journal
One disadvantage to retirees is that a small income gain on an installment sale can trigger taxes on Social Security benefits, notes Andrew Biebl, a certified public accountant in New Ulm, Minn.
Buy now, pay later: time is prime for installment sales: land ... by Williams, Elizabeth Curry / Top Producer
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