Installment sales of real estate: Second disposition by related party can backfire on seller

Authors
Harris, RW
Citation
Rw. Harris, Installment sales of real estate: Second disposition by related party can backfire on seller, J REAL EST, 27(2), 2000, pp. 84-105
Categorie Soggetti
Economics
Journal title
JOURNAL OF REAL ESTATE TAXATION
ISSN journal
00935107 → ACNP
Volume
27
Issue
2
Year of publication
2000
Pages
84 - 105
Database
ISI
SICI code
0093-5107(200024)27:2<84:ISORES>2.0.ZU;2-X
Abstract
When real estate is sold under the installment method to certain related pe rsons, subsequent disposition of the property generally triggers recognitio n of remaining gain by the seller-even though the seller has not yet receiv ed full payment of the deferred portion of the purchase price.