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Get 15067v Contents Introduction

1 What is an Installment Sale? ................. 2 General Rules ......................................... Figuring Installment Income ................ 2 2 Other Rules ............................................. 3 Electing Out ........................................ 3 Payments............................................ 4 Escrow Accounts ................................ 5 Depreciation Recapture Income.......... 5 Sales to Related Persons.................... 6 Like-Kind Exchanges.

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