TAX TREATMENT OF WRAP-AROUND DEBT RECEIVED IN INSTALLMENT SALES UNDER TEMPORARY INSTALLMENT SALE REGULATIONS

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作者：

FRIEDMAN, GE

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来源：

TAXES | 1982年 / 60卷 / 06期

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中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

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页码：439 / 444

页数：6

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[1] WHAT THE NEW DECISION ON WRAP-AROUND INSTALLMENT SALES MEANS TO PRACTITIONERS
CUFF, TF
[J]. JOURNAL OF TAXATION, 1987, 67 (05): : 304 - &
[2] AVOIDING THE TAX IMPACT OF THE TEMPORARY INSTALLMENT SALE REGS ON WRAPAROUND DEBT
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[3] AN ANALYSIS OF CONTINGENT-PAYMENT SALES UNDER THE INSTALLMENT SALE REGULATIONS
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[4] TEMPORARY REGULATIONS ON INSTALLMENT SALES FOCUS ON CONTINGENT PAYMENT SALES
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[5] REGULATIONS UNDER THE INSTALLMENT SALES REVISION ACT
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[J]. JOURNAL OF REAL ESTATE TAXATION, 1981, 9 (01): : 46 - 56
[6] TRANSFERRED DEBT IN INSTALLMENT SALE IS INCREASINGLY A TAX TRAP FOR SELLERS
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[J]. JOURNAL OF TAXATION, 1965, 22 (02): : 73 - 73
[7] Double Taxation Under the New Installment Sales Regulations
Estrich, Willis A.
[J]. NATIONAL INCOME TAX MAGAZINE, 1947, 5 (01): : 7 - +
[8] WRAPAROUND MORTGAGES CONSIDERED IN THE CONTEXT OF THE COMMISSIONERS TEMPORARY INSTALLMENT SALES REGULATIONS
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[J]. TAXES, 1987, 65 (08): : 530 - 543
[9] MORE ON INSTALLMENT SALES - TAX PLANNING OPPORTUNITIES UNDER THE PROPOSED REGULATIONS WHERE INSTALLMENT OBLIGATIONS ARE DISTRIBUTED DURING A SECTION-337 LIQUIDATION
FRIEDMAN, GE
[J]. JOURNAL OF REAL ESTATE TAXATION, 1985, 12 (02): : 153 - 160
[10] INSTALLMENT SALES AND MORTGAGES - TAX COURT HOLDS THAT DISCHARGE AT TIME OF SALE IS PAYMENT TO SELLER
HALPERN, JS
[J]. JOURNAL OF REAL ESTATE TAXATION, 1978, 6 (01): : 83 - 96