A Review of Income Tax Issues Associated With Intra-Family Loans & Installment Sales – Series II of IV

July 15, 2024 · Colony Family Offices

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 […]

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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.

Please click here to read Part 2.

Please click here to review Part 1.

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