The Resource Installment sales, Lisa Marie Starczewski

Installment sales, Lisa Marie Starczewski

Label
Installment sales
Title
Installment sales
Statement of responsibility
Lisa Marie Starczewski
Creator
Contributor
Author
Publisher
Subject
Genre
Language
eng
Summary
"... explains the tax treatment of transactions completed under the installment method. An installment sale is a disposition of property in which one or more payments are received by the seller after the close of the taxable year in which the sale occurs. If a disposition qualifies as an installment sale, the installment method permits the seller to report the gain and pay the associated tax over the period during which the payments are received. The installment method of reporting mandatorily applies to all qualifying installment sales unless the seller makes a specific election not to use the installment method."
Member of
Cataloging source
BNA
Characteristic
updating web site
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 565-3rd ONLINE
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
Series statement
U.S. income portfolios : real estate
Series volume
565-3rd
Label
Installment sales, Lisa Marie Starczewski
Instantiates
Publication
Copyright
Note
  • Title from title screen (viewed Nov. 26, 2010)
  • Published: Washington, D.C., 2004-2007
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • Electing out of installment method
  • Tax treatment of deferred payment sales not reported under the installment method
  • Other collateral matters
  • Working papers
  • Detailed analysis. Introduction to installment method
  • Eligibility for use of installment method
  • Computation of gain on installment sales
  • Payments received or deemed received on installment obligations
  • Installment sales by nondealers--the interest and pledge rules
  • Resales of property by related persons
  • Nontaxable exchanges
  • Dispositions of installment obligations
Control code
60385252
Dimensions
unknown
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60385252
System details
Mode of access: World Wide Web
Label
Installment sales, Lisa Marie Starczewski
Publication
Copyright
Note
  • Title from title screen (viewed Nov. 26, 2010)
  • Published: Washington, D.C., 2004-2007
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • Electing out of installment method
  • Tax treatment of deferred payment sales not reported under the installment method
  • Other collateral matters
  • Working papers
  • Detailed analysis. Introduction to installment method
  • Eligibility for use of installment method
  • Computation of gain on installment sales
  • Payments received or deemed received on installment obligations
  • Installment sales by nondealers--the interest and pledge rules
  • Resales of property by related persons
  • Nontaxable exchanges
  • Dispositions of installment obligations
Control code
60385252
Dimensions
unknown
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60385252
System details
Mode of access: World Wide Web

Library Locations

    • Pardee Legal Research CenterBorrow it
      5998 Alcalá Park, San Diego, CA, 92110-2492, US
      32.771471 -117.187496
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