A review of income tax issues associated with intra-family loans and installment sales - Series II of IV This article is Part 2 of a 4-part series exploring various tax issues related to disregarded and regarded intra-family installment sale transactions for estate and income tax planning. Part 1 focused on loans and debt transactions between trusts and their beneficiaries. Part 2 reviews the income tax rules associated with reportable installment sale transactions under IRC Section 453, including dispositions of reportable installment obligations during life and the rules under Section 691 governing dispositions of reportable installment obligations as a result of death. https://lnkd.in/gv6rvJ5z
Colony Family Offices
投资管理
Charlotte，North Carolina 327 位关注者
Independent Multi-Family Office Providing Fully Integrated Wealth Planning, Investment Management and Fiduciary Services
关于我们
Colony Family Offices is an independent, multi-family office providing fully integrated wealth planning, investment management and fiduciary services to individuals and families of wealth.
- 网站
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https://colonyfamilyoffices.com/
Colony Family Offices的外部链接
- 所属行业
- 投资管理
- 规模
- 11-50 人
- 总部
- Charlotte，North Carolina
- 类型
- 私人持股
- 创立
- 2013
地点
Colony Family Offices员工
动态
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A review of income tax issues associated with intra-family loans and installment sales. Delve into our White Paper as the first of a four-part series that will explore various areas that clients and their tax practitioners should review given the higher interest rate environment and the impact higher interest rates could have on intra-family debt or installment sale transactions. https://lnkd.in/gXpTskcH