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  2. Land contract - Wikipedia

    en.wikipedia.org/wiki/Land_contract

    The legal status of land contracts varies between jurisdictions. [vague] Since a land contract specifies the sale of a specific item of real estate between a seller and buyer, a land contract can be considered a special type of real estate contract. In the usual more conventional real estate contracts, a seller does not provide a loan to the ...

  3. Installment sale - Wikipedia

    en.wikipedia.org/wiki/Installment_sale

    If a taxpayer realizes income (e.g., gain) from an installment sale, the income generally may be reported by the taxpayer under the "installment method." [5] The "installment method" is defined as "a method under which the income recognized for any taxable year [ . . . ] is that proportion of the payments received in that year which the gross profit [ . . . ] bears to the total contract price."

  4. Real estate contract - Wikipedia

    en.wikipedia.org/wiki/Real_estate_contract

    The sale of land is governed by the laws and practices of the jurisdiction in which the land is located. Real estate called leasehold estate is actually a rental of real property such as an apartment, and leases (rental contracts) cover such rentals since they typically do not result in recordable deeds .

  5. How to Avoid Capital Gains Taxes on a Land Sale - AOL

    www.aol.com/finance/avoid-capital-gains-taxes...

    Installment sale. Installment sales follow the same concept as a deferred sale, except that the sale occurs over multiple years. In essence, the buyer is buying pieces of the property each year ...

  6. Structured sale - Wikipedia

    en.wikipedia.org/wiki/Structured_sale

    A structured sale or structured installment sale, is a special type of installment sale pursuant to the Internal Revenue Code. [1] In an installment sale, the seller defers recognition of gain on the sale of a business or real estate to the tax year in which the related sale proceeds are received.

  7. Installment sales method - Wikipedia

    en.wikipedia.org/wiki/Installment_Sales_Method

    The installment sales method, is used to recognize revenue after the sale has occurred and when sales are stipulated under very extended cash collection terms. [3] In general, when the risk of not being able to collect is reasonably high and when there is no reasonable basis for estimating the proportion of installment accounts, revenue recognition is deferred, and the installment sales method ...

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