Installment Sales Between Related Parties

dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-19T04:12:01.000
dc.date.accessioned 2020-06-29T22:56:01Z
dc.date.available 2020-06-29T22:56:01Z
dc.date.embargo 2017-11-27
dc.date.issued 2009-11-06
dc.description.abstract <p>For transactions involving farm and ranch property, installment sales are common<strong>1 </strong>and installment sales between related persons are almost as common.<strong>2 </strong>A 2009 private letter ruling<strong>3 </strong>has cast light on both of the related person rules for installment sales<strong>4 </strong>and on the recapture consequences of such transactions.<strong>5 </strong>The two provisions governing related person transactions with respect to installment transactions are quite different and require careful planning if adverse income tax consequences are to be avoided.</p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol20/iss21/1/
dc.identifier.articleid 1998
dc.identifier.contextkey 11156121
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol20/iss21/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/3485
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol20/iss21/1/AgLawDigest_v20n21_01.pdf|||Fri Jan 14 17:51:22 UTC 2022
dc.subject.disciplines Agricultural and Resource Economics
dc.subject.disciplines Agricultural Economics
dc.subject.disciplines Agriculture Law
dc.subject.disciplines Public Economics
dc.title Installment Sales Between Related Parties
dc.type article
dc.type.genre article
dspace.entity.type Publication
relation.isJournalIssueOfPublication 414c70aa-6e3d-4882-8fb0-6997f221f1a5
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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