CCH Federal Taxation Basic Principles
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Installment Method—Eligible Property
Chapter 11, Exhibit 19
The installment method applies to gains (but not losses) from the sale of certain property where the seller will receive at least one payment after the year of sale. However, the installment method is not available for the following property:
Stock or securities traded on an established market.
Depreciation recapture from Code Sec. 1245 or Code Sec. 1250 property.