IRS Characterizes Monetized Installment Sales as Listed Transaction in Proposed Regulations | Gray Reed
Monetized installment sale transactions (“MISTs”) have been on the IRS’s radar for some time.  On May 7, 2021, IRS Chief Counsel issued an advice memorandum, contending such...
Gray Reed Intermediary Note Seller Note Proposed Regulations Reportable Transaction Disclosure Material Advisor Disclosure
Source: jdsupra.com