installment sale method

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• Installment Sales Method — Installment Sale MethodThe installment sale method is an alternative to the cash method vs accrual method debate of accounting. The installment sale method allows the taxpayer to defer the inclusion of income until the payments is made in cash or …   Wikipedia

• Installment sale in the United States — In United States income tax law, an installment sale is generally a disposition of property where at least 1 payment is to be received after the close of the taxable year in which the disposition occurs. [usc|26|453(b)(1).] The term installment… …   Wikipedia

• Installment sale — An installment sale is generally a disposition of property where at least 1 payment is to be received after the close of the taxable year in which the disposition occurs. [usc|26|453(b)(1).] USAIf a taxpayer realizes income (e.g., gain) from an… …   Wikipedia

• installment sale — Commercial arrangement by which buyer makes initial down payment and signs a contract for payment of the balance in installments over a period of time. In accounting for such sales, the seller may either account for the profits on basis of each… …   Black's law dictionary

• installment sale — Commercial arrangement by which buyer makes initial down payment and signs a contract for payment of the balance in installments over a period of time. In accounting for such sales, the seller may either account for the profits on basis of each… …   Black's law dictionary

• Installment Sale — A method of sale that allows for partial deferral of any capital gain to future taxation years. Installment sales require the buyer to make regular payments, or installments, on an annual basis, plus interest if installment payments are to be… …   Investment dictionary

• Form 6252: Installment Sale Income — A tax form distributed by the Internal Revenue Service (IRS) that is used to report income from a sale of real or personal property coming from an installment sale. Proceeds from an installment sale can come in later tax years, which are reported …   Investment dictionary

• installment method — A method of accounting enabling a taxpayer to spread the recognition of gain on the sale of property over the payout period. Under this elective procedure, the seller computes the gross profit percentage from the sale (i.e., the gain divided by… …   Black's law dictionary

• installment method — A method of accounting enabling a taxpayer to spread the recognition of gain on the sale of property over the payout period. Under this elective procedure, the seller computes the gross profit percentage from the sale (i.e., the gain divided by… …   Black's law dictionary

• Warren Jones Co. v. Commissioner of Internal Revenue — Warren Jones Company v. Commissioner of Internal Revenue (524 F.2d 788, 1975 U.S. App. LEXIS 12684; 75 2 U.S. Tax Cas (CCH) P9732; 36 A.F.T.R.2d (RIA) 5954) was a 1975 decision by the United States Court of Appeals for the Ninth… …   Wikipedia

• IRS Publication 537 — A document published by the Internal Revenue Service (IRS) that details the rules covering how gains from an installment sale are to be reported. Taxpayers who sell property using the installment method receive at least one payment in a later tax …   Investment dictionary