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About Form 6252
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What Is 2023 Form 6252?
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Music good afternoon everyone and welcome to today's class on installment sales I see a few names in today's class attendees that I do not recognize if you are new to us welcome and if you're returning to us thank you for coming back our class on installment sales is one hour long do stay tuned for two passwords that I'll be giving you during today's class you need those so that you can take the password test to show that you participated in today's class, and we're just going to bounce over now to page three of the manual where I begin with a course introduction and when you sell an asset at a gain or a profit the game is usually taxable in the year of the sale however if the proceeds from the sale are paid overtime in installments the gain in the taxes owed are generally reported in years when payments from the sale are actually received an installment sale is a sale of property where you receive at least one payment after the tax year of the sale the installment sale rules though do not apply to the following the regular sale of inventory stock or securities traded on an established securities market or the sale of property at a loss and today's course is going to discuss the rules for calculating gains and reporting income under the installment method let's take a look now at the general rules if a sale qualifies as an installment sale the gain must be reported under the installment method unless you elect not to use the installment method or the property sold does not qualify for the installment method figuring your installment income will each payment on an installment sale usually consists of the following three parts interest...