Table of Contents

• Publication 537 - Introductory Material
  • Future Developments
  • Reminder
  • Introduction
    • Ordering forms and publications.
    • Tax questions.
  • Useful Items - You may want to see:
• Publication 537 - Main Content
  • What Is an Installment Sale?
    • Special rule.
  • General Rules
    • Figuring Installment Sale Income
    • Reporting Installment Sale Income
  • 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)
    • Disposition of an Installment Obligation
    • Repossession
    • Interest on Deferred Tax
  • Reporting an Installment Sale
    • Related person.
    • Several assets.
    • Special situations.
    • Schedule D (Form 1040).
    • Form 4797.
  • How To Get Tax Help
    • Low Income Taxpayer Clinics (LITCs).
• Publication 537 - Additional Material
• Index