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This digital document is an article from The Tax Adviser, published by American Institute of CPA's on August 1, 1992. The length of the article is 790 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
From the supplier: Self-canceling installment notes can be used for intrafamily stock sales of closely held corporations as an estate planning device. To avoid income tax challenges by the IRS, certain considerations must be followed. These include a statement of intent for contingent payment plans, arm's length negotiations, bargained risk premiums, seller's life expectancy exceeding the note's term and no retention of share rights once sold.
Citation Details
Title: Planning with self-canceling installment notes.
Author: Jennifer Bowers
Publication: The Tax Adviser (Magazine/Journal)
Date: August 1, 1992
Publisher: American Institute of CPA's
Volume: 23 Issue: n8 Page: 508(3)
Distributed by Thomson Gale
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