General understanding of taxation.

Course Description

Installment sales offer a great tax-planning opportunity for sellers. It is up to the tax advisor to explain the ramifications of installment sales to clients who are thinking about selling property or who have already made the sale. This course will help you explain when installment sale treatment can and cannot be used. It also covers the nuts and bolts of installment sales, including interest, math computations, contingent payments, sales to related parties, electing out of an installment sale, disposition of installment obligations, and other planning opportunities.


Barbara Weltman

For twenty years, Barbara Weltman has been a premier consultant for small businesses of every kind. A tax and business attorney since 1977, Barbara is an experienced author and public speaker who specializes in helping small businesses get ahead, offering expertise on everything from taxes, law, and finance, to small business owners. She's written numerous books on small business operations and her writing has appeared in The Wall Street Journal, and US News and World Report.

Course Specifics

Aug 29, 2017
General understanding of taxation.

Compliance Information

IRS Provider #: 0MYXB
IRS Course ID: 0MYXB-T-01183-17-S
IRS Federal Tax Law Credits: 1
CTEC Provider #: 2071
CTEC Course ID: 2071-CE-1135
CTEC Federal Tax Law Credits: 1
Qualifies for CA Fraud: No

Learning Objectives

Upon successful completion of this course, participants will be able to:

  • List the types of transactions that cannot be reported under the installment method
  • Identify whether the installment sale agreement carries adequate interest
  • Calculate gain on installment payments under a contingent payment agreement

Choose Your Preferred Format

Online Access

Get immediate access to a robust collection of learning and reference materials, allowing you to dive deep into the information you need. Our self-study materials are authored by top-quality, industry experts who focus on helping you grasp concepts quickly using real-life examples. Download your CPE to any device, and take it with you so you can learn when and wherever you want. Complete your CPE with an online exam, and enjoy instant grading with the option to print your certificate immediately upon passing.

online access
Hard Copy

Our self-study materials are authored by top-quality, industry experts. You’ll receive a bound notebook of all the course materials, shipped to you within one business day. In addition, you’ll also have full online access. Each self-study package includes a robust collection of learning and reference materials to help you cover the information efficiently and put it into practice immediately.

hard copy
Self-Study Video

Experience high-quality instruction with our Self-Study Videos, available to you 24/7. With more than 80+ videos currently in the Western CPE Self-Study Video library, you can see and hear our expert instructors deliver the information you need in a dynamic way that allows you to immediately apply your learning. Unlike a live course or webcast, you can complete the course on your own time, playing and pausing as needed. Self-Study Videos allow you to complete your CPE requirements on your own time.

hard copy

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