Installment Sale of Partnership Interests
Date
1994-07-08
Authors
Harl, Neil
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Iowa State University Digital Repository
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Abstract
Estate and business planning efforts often involve the sale of interests in the farm or ranch business, usually from parents to children or others succeeding to ownership and management in the operation. A major concern in many instances is whether the sale is eligible for installment reporting of gain. For sales of partnership interests, installment reporting is subject to additional rules not encountered in sales of corporate interests.3