The WSCPA office is closed except for special events and prearranged visits due to the Coronavirus pandemic.

You can reach staff during business hours via phone, email or live chat. Our contact information is in the lower left of this page. We are following state, county and CDC guidelines.

The WSCPA office has moved.

New address: 170 120th Ave NE Ste E101, Bellevue, WA 98005

Buying and Selling Corporate Businesses: Using Installment Obligations WEBCAST

Monday, August 15 8:00am - 9:00am PDT

Add to Calendar

Your Desk

1.0 Credits

Member Price $49.00

Non-Member Price $59.00


When a corporate business is sold, it is common for part of the consideration received to include an installment obligation of the buyer. Weigh the tax consequences of using installment obligations as part of the stock or asset sales of a corporation. Discuss both S corporations and C corporations. Evaluate the use of a contingent purchase price. Analyze and identify tax planning opportunities.


Discussion of the law relevant to deferring gain using the installment method (IRC 453 and 453B(h)). Description and analysis of the installment sale of the stock of both an S corporation and a C corporation. The use of an installment obligation related to the sale of the assets of both an S corporation and a C corporation including consideration of when to liquidate the corporation. Evaluation of the tax consequences of a note with a contingent amount. Tax planning opportunities and strategies.


An understanding of the basics of taxation of installment sales, individuals, corporations and S corporations.

Designed For

CPAs and attorneys.


Understand the general approach of installment reporting of gain (IRC 453). Discuss the tax consideration related to the installment sale of the stock of both S corporations and C corporations. Review and evaluate the law related to the installment sale of assets of either an S corporation or a C corporation, including the decision on when to liquidate the corporation. Analyze the tax law applicable when the installment note includes a contingent amount. Identify and evaluate tax planning strategies and ideas.






  • John McWilliams

Non-Member Price $59.00

Member Price $49.00