Example: stock market
Installment Sales Earnouts
Found 1 free book(s)
Taxing the Earnout: Calculating Gain or Loss
www.smithlaw.comSales involving earnouts are a special kind of installment sale. They are “contingent payment sales.” Contingent payment sales are sales in which the aggregate selling price cannot be determined by the close of the taxable year in which the sale occurs. The “installment method” of income tax accounting applies to installment sales ...