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Cases illustrate deferred payment issues - NREI - Column
A sale for deferred payments is a common real estate transaction and the rules governing garden-variety installment sales are now well-established. On occasion, however, a taxpayer will attempt to...(Continue Reading)

IBM Global Financing Offers Deferred Payment Program: No Payments Until January 2000 On Select IBM Products - Company Business and Marketing
International Business Machines Corp.: IBM Global Financing Offers Deferred Payment Program: No Payments Until January 2000 On Select IBM Products.(Company ......(Continue Reading)

Proposed Section 3121 regulations: application of employment taxes to nonqualified deferred compensation - v
The IRS's proposed Section 3121(v) regulations provide guidance on the Federal Insurance Contributions Act taxes applicable to nonqualified deferred compensation....(Continue Reading)

The S corporation: Selling the business on a deferred payment basis
sume that in the example the down payment of $100,000 included payment in full ($10,000) for the inventory. Thus, only $90,000 applies to the other assets....(Continue Reading)

IRS announces AMT relief for farmers with deferred payment contracts
Notice 97-13, IR 97-3 In advance of a legislative fix, the IRS has just announced that it will allow farmers to change the way they report deferred contract sales income for alternative minimum tax...(Continue Reading)

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