Other Rules
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- Other Rules
- Electing Out of the Installment Method
- Payments Received or Considered Received
- Escrow Account
- Depreciation Recapture Income
- Sale to a Related Person
- Like-Kind Exchange
- Contingent Payment Sale
- Single Sale of Several Assets
- Sale of a Business
- Unstated Interest and Original Issue Discount (OID)
- Treatment of unstated interest and OID.
- Rules for the seller.
- Rules for the buyer.
- Adequate stated interest.
- Test rate of interest.
- Applicable federal rate (AFR).
- Seller-financed sales.
- Certain land transfers between related persons.
- Internal Revenue Code sections 1274 and 483.
- Determining whether section 1274 or section 483 applies.
- Section 1274
- Section 483
- Exceptions to Sections 1274 and 483
- Other Rules
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