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IRS Characterizes Monetized Installment Sales as Listed Transaction in Proposed Regulations | Gray Reed

Published: August 7, 2023

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...

Source: jdsupra.com

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Gray ReedIntermediary NoteSeller NoteProposed RegulationsReportable Transaction DisclosureMaterial Advisor Disclosure