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176. Does an Installment Sale Defer the Tax on Recapture of Accelerated Depreciation? No. Can the Tax on Recapture of Accelerated Depreciation Nevertheless Be Deferred When an Installment Sale Occurs? Yes.
162. Transfer a Family Business to the Next Generation During the Parent's Lifetime, Retain an Asset for Income, Give the Transferee a Stepped-up Basis, Defer the Gain on Sale, Support the Parent with Deductible Rent, and Finance the Transaction, Too
December 31, 2012
"I Wish I’d Known That Then", a four-credit CPE course for CPAs under the auspices of the Maryland Association of CPAs ("MACPA"), will be presented from 8:00 a.m. to 11:30 a.m. on January 15 at the MACPA Towson Center, Towson, Maryland.
This is the course—presented by yours truly—which every practitioner wishes he or she had attended before a good client incurred a large tax liability on sale of investment or personal real estate, a business, a professional practice, or an investment or ownership interest.
Practitioners will learn new ways to use tax-deferred installment sales for transactions of any size while minimizing transaction and audit risk, bypassing the constraints and failures of 1031 exchanges, implementing flexible exit strategies, and enjoying substitute non-taxable liquidity.
Course highlights will be these:
The Law of Installment Reporting
Implementing an Installment Sale When You Have a Cash Buyer
Installment Sales to a Related Party or to a Dealer
Installment Sales and Tax Doctrines: Economic Substance, Step Transactions, Sham Transactions
Installment Sales and Tax Penalties
Installment Sales Over $5 Million
Installment Sales and Techniques for Immediate Liquidity
Hedging Against Financial Risk in Installment Sales
Installment Sales and Purchases of Businesses: Bridging the Gap of Stock vs. Assets
Installment Sales of Businesses: Avoiding Entity-level Tax
Installment Sales of Professional Practices
Avoiding the Debt-Over-Basis Problem
Deferring Tax on Pay-off of Debt on Sale
Preserving Tax Deferral When an Installment Debtor Prepays
Installment Sales and the Estate Tax
Workshop: Working Through a Sample Deal
CPAs who advise clients regarding the sale or purchase of capital assets should attend. For registration information and further details, see
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The Latest Installment addresses situations, questions and issues which are brought to us in the course of the consideration, negotiation or execution of transactions. We don't use the real names of parties to transactions, and we may edit the statement of the question to try to tell the story better. Please feel free to comment, or to take issue, or to raise your own question or situation. If you do the latter, please do not relate any confidential information.
The Latest Installment blog is edited by Stanley D. Crow, who is president of S.Crow Collateral Corp.