Part 2 · Property Transactions

Installment Sales: Installment Sales & Related Parties

Installment Sales: Installment Sales & Related Parties is a critical concept in EA Exam Part 2, Property Transactions. This topic covers essential tax principles that frequently appear on the exam. Understanding installment sales & related parties is crucial for passing Part 2.

Topic overview

Exam partPart 2: Business Taxation
DomainProperty Transactions
TopicInstallment Sales
Difficultyeasy – medium – hard
Last updated2025-tax-year

Official IRS sources

IRC §453
IRC §267
IRC §1239

Related keywords

installment-salesrelated-partiesgross-profit-ratioform-6252
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More Property Transactions topics from Part 2

Gain/Loss & Recapture: Gain/Loss, Sec 1231, 1245/1250 Recapture

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Like-Kind Exchanges: Like-Kind Exchanges (Sec 1031)

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