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CCH Federal Taxation Basic Principles Chapter 11 Property Transactions: Nonrecognition of Gains and ... - page 57 / 66

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CCH Federal Taxation Basic Principles

57 of  66

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:

Inventory.

Stock or securities traded on an established market.

Depreciation recapture from Code Sec. 1245 or Code Sec. 1250 property.

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