Structuring Redemptions of Partnership and LLC Interests ...

Jun 14, 2017 · Sales vs. Redemptions • Installment Sales o For sales of partnership interests, gain or loss is recognized over period in which payments are made under the installment method of Section 453. o For redemptions, basis can be recovered before gain is recognized but loss is deferred until final payment, and there is no imputed interest. •

  Interest, Partnership, Structuring, Redemption, Structuring redemptions of partnership and, Of partnership interests