Gains & Business Sales

Monetized Installment Sales

Typical userAwareness only - an IRS-warned arrangement
IRS scrutinyRed
Sponsors0

Overview

An installment sale paired with a loan to get cash up front while deferring the tax. Shown so you can recognize it.

IRS scrutiny

Common questions

Is a monetized installment sale a listed transaction?

Not as of October 20, 2026; it does not appear on the IRS listed-transactions page. The IRS warned about these arrangements in its 2023 and 2024 Dirty Dozen lists as a way to improperly delay recognizing gain.

Sources: IRS, Listed transactions; IRS IR-2024-104 (Dirty Dozen)

Sponsors that offer this strategy

None listed yet.

Advisors who offer this strategy

None listed yet.

Education only; not tax, legal or investment advice. Listing here is not a recommendation.