Sources & References

Sources & References

This knowledgebase consolidates primary tax authorities (the Internal Revenue Code, Treasury regulations, revenue rulings, and case law), IRS publications, carrier materials, and professional commentary. Selected primary and authoritative sources:

1. IRS Topic No. 705, Installment Sales — irs.gov
2. IRS Publication 537 (2025), Installment Sales — irs.gov
3. Cornell LII, 26 U.S. Code §453 — law.cornell.edu
4. Cornell LII, 26 U.S. Code §453A — law.cornell.edu
5. Cornell LII, 26 U.S. Code §453B — law.cornell.edu
6. Cornell LII, 26 U.S. Code §130 (Qualified assignments) — law.cornell.edu
7. Cornell LII, 26 U.S. Code §72 (Annuities) — law.cornell.edu
8. U.S. House, 26 U.S. Code §121 (residence exclusion) — uscode.house.gov
9. Cornell LII, 26 U.S. Code §1031 (like-kind exchanges) — law.cornell.edu
10. IRS, About Form 6252, Installment Sale Income — irs.gov
11. IRS, Private Letter Ruling 201248008 — irs.gov
12. IRS, Private Letter Ruling 201144005 — irs.gov
13. Oden v. Commissioner, 56 T.C. 569 (1971) — courtlistener.com
14. Federal Register, Monetized Installment Sales (REG-109348-22) — federalregister.gov
15. IRS, Opportunity Zones FAQs — irs.gov
16. IRS, Charitable Remainder Trusts (§664) — irs.gov

Prepared June 2026 as an educational reference. Not tax, legal, or investment advice.