The Waterfall Strategy

Home / Data

The Installment Sale Report 2026

By Hans Goldstein, Enrolled Agent · Edition 1 · Updated · IRS data through tax year 2023 · 54 reference statistics, primary sources only

The Installment Sale Report is the annual reference for how often installment sales are reported to the IRS, how large they are, what the section 453A interest charge costs, and what interest rate a seller note needs. Every number is dated and linked to its IRS or statute source; the tables download as CSV under CC BY 4.0. Written for property and business sellers, listing brokers, CPAs and reporters.

The Installment Sale Report 2026 · Edition 1 · IRS data through tax year 2023 (Publication 4801, June 2026) · applicable federal rates through October 2026 · last updated · cite this report · data free to reuse under CC BY 4.0

Key findings, edition 1 (October 14, 2026)

  • Installment sale forms outnumber like-kind exchange forms 8.4 to 1: 461,458 Form 6252 forms against 54,746 Form 8824 forms for tax year 2023, up from 1.9 to 1 in tax year 2017. (IRS SOI Pub. 4801, tax year 2023 and 2017; ratio calculated, retrieved October 14, 2026)
  • Form 6252 filings fell 32.5% from 683,552 (tax year 2010) to 461,458 (tax year 2023), and have been flat since tax year 2019 (463,472). (IRS SOI line-item estimates, tax years 2010, 2019, 2023; change calculated, retrieved October 14, 2026)
  • The average selling price on forms that report one rose 29%, from $810,053 (tax year 2019) to $1.04 million (tax year 2023), on 437,698 forms. (IRS SOI Pub. 4801, Form 6252 line 5, tax years 2019 and 2023; average calculated, retrieved October 14, 2026)
  • The section 453A interest charge totaled $402.2 million on 6,492 individual returns for tax year 2023, up 162% in dollars from tax year 2021 on 26% fewer returns. (IRS SOI Pub. 4801, Schedule 2 line 15, tax years 2021 and 2023; change calculated, retrieved October 14, 2026)
  • In a worked example, a $7,000,000 note outstanding at year end triggers about $21,000 of 453A interest for 2026; the same sale with a $5,000,000 note triggers $0, so the $5 million line is not a cliff. (26 U.S.C. 453A and IRS Pub. 537 (2025) formula, Rev. Rul. 2026-15 rate; illustration, not IRS data, retrieved October 14, 2026)
  • The long-term applicable federal rate is 5.22% for October 2026, the highest of the 22 monthly rates from January 2025 to October 2026 (low: 4.53% in January 2025). (IRS Rev. Rul. 2026-19 and the 21 earlier monthly AFR rulings, Table 1, annual compounding, retrieved October 14, 2026)

Installment sale forms outnumber like-kind exchange forms 8.4 to 1

For tax year 2023 the IRS counted 461,458 Form 6252 installment sale income forms and 54,746 Form 8824 like-kind exchange forms with individual returns, a ratio of 8.4 to 1 (calculated). In tax year 2017 the ratio was 1.9 to 1. Source: IRS Statistics of Income, Publication 4801, tax years 2023 and 2017, Totals for Forms and Schedules, rows Form 6252 and Form 8824. Retrieved October 14, 2026.

Form 6252 installment sale forms and Form 8824 like-kind exchange forms filed, tax years 2010 to 2023Form 6252 forms fell from 683,552 in 2010 to 461,458 in 2023. Form 8824 forms rose from 158,299 in 2010 to 263,470 in 2017, then fell to 57,502 in 2018 and 54,746 in 2023.0k100k200k300k400k500k600k700k10111213141516171819202122232010 Form 6252: 683,5522011 Form 6252: 661,2922012 Form 6252: 641,9592013 Form 6252: 609,5202014 Form 6252: 606,3852015 Form 6252: 546,5232016 Form 6252: 534,8082017 Form 6252: 496,6982018 Form 6252: 503,5392019 Form 6252: 463,4722020 Form 6252: 465,9932021 Form 6252: 461,1652022 Form 6252: 465,5002023 Form 6252: 461,4582010 Form 8824: 158,2992011 Form 8824: 170,2682012 Form 8824: 194,5632013 Form 8824: 235,3742014 Form 8824: 249,3662015 Form 8824: 264,5322016 Form 8824: 259,2892017 Form 8824: 263,4702018 Form 8824: 57,5022019 Form 8824: 56,6742020 Form 8824: 53,2382021 Form 8824: 89,2152022 Form 8824: 72,9802023 Form 8824: 54,746Form 6252 (installment sale)Form 8824 (like-kind exchange)
Forms filed with individual returns by tax year (last two digits shown), IRS Statistics of Income line-item estimates. Chart: Hans Goldstein, Enrolled Agent, October 14, 2026; free to reuse under CC BY 4.0 with a link to this page. The Form 8824 series steps down after tax year 2017 (see note below the table).
Forms filed with individual returns, tax years 2010 to 2023
Tax yearForm 6252 (installment sale)Form 8824 (like-kind exchange)6252 per 8824 (calculated)IRS source
2010683,552158,2994.3table
2011661,292170,2683.9table
2012641,959194,5633.3table
2013609,520235,3742.6table
2014606,385249,3662.4table
2015546,523264,5322.1table
2016534,808259,2892.1table
2017496,698263,4701.9table
2018503,53957,5028.8table
2019463,47256,6748.2table
2020465,99353,2388.8table
2021461,16589,2155.2table
2022465,50072,9806.4table
2023461,45854,7468.4table

Reading the table. Counts are IRS Statistics of Income estimates from the Totals for Forms and Schedules table of each year's line-item publication. The Form 8824 count falls from 263,470 (tax year 2017) to 57,502 (tax year 2018). Publication 537 (2025) states that after December 31, 2017, like-kind treatment applies only to real property; the IRS tables do not attribute the drop to a cause, so treat the series before and after 2018 as two separate trends. The 2023 Form 8824 row is labeled by the IRS “Like-Kind Exchanges (and section 1043 conflict-of-interest sales).” Both forms count filings, not transactions or dollars. Source: IRS Publication 537 (2025), Reminders: like-kind exchanges.

Average selling price on installment sale forms rose 29% in four years, to $1.04 million

Among Form 6252 forms that reported a selling price, the average rose from $810,053 (tax year 2019) to $1,044,067 (tax year 2023), calculated from line 5 totals of $325.7 billion and $457.0 billion over 402,019 and 437,698 forms. Total selling price rose 40% over the same four years. Source: IRS Statistics of Income, Publication 4801, tax years 2019 to 2023, Form 6252 count and amounts pages, line 5. Retrieved October 14, 2026.

Form 6252 dollar lines, tax years 2019 to 2023 (IRS publishes thousands; shown in billions)
Tax yearForms reporting a priceSelling price (line 5)Gross profit (line 16)Installment sale income taxed that year (line 24)Average price per form (calculated)IRS source
2019402,019$325.7B$240.0B$46.0B$810,053table
2020418,876$387.1B$286.8B$48.7B$924,029table
2021428,553$425.4B$318.0B$70.6B$992,741table
2022442,775$459.7B$349.0B$59.0B$1,038,307table
2023437,698$457.0B$345.3B$48.4B$1,044,067table

Why 2019 onward. Before tax year 2019 the IRS line-item tables show a selling price on only 89,655 to 122,546 Form 6252 forms per year (tax years 2012 to 2018, against 402,019 for tax year 2019), a coverage change rather than a market change, so this report does not chart pre-2019 dollar totals. Each Form 6252 covers a sale in the year of sale and in every later year a payment arrives, so line 5 and line 16 describe the whole sale while line 24 is the income taxed in that year; the lines are not a deferral rate. The pre-2019 counts are in the CSV download for the form-count table only.

The 453A interest charge totaled $402.2 million in 2023, up 162% from 2021 on 26% fewer returns

Individuals reported $402.2 million of interest on the deferred tax of installment sales over $150,000 on 6,492 returns for tax year 2023, an average of $61,960 per return (calculated). In tax year 2021 it was $153.4 million on 8,736 returns. Source: IRS Statistics of Income, Publication 4801, tax years 2021 to 2023, Schedule 2 (Form 1040), line 15, returns and amounts pages. Retrieved October 14, 2026.

Schedule 2 line 15, interest on the deferred tax of installment sales over $150,000
Tax yearReturnsInterest reportedAverage per return (calculated)IRS source
20218,736$153.4M$17,557table
20229,783$316.7M$32,373table
20236,492$402.2M$61,960table

How the $5 million threshold works, with a worked example

Section 453A adds an interest charge on the tax a seller has not yet paid when an installment sale is over $150,000 and the notes from such sales that arose in the year and are still outstanding at year end exceed $5,000,000. IRS Publication 537 (2025) computes it as: deferred tax liability (unrecognized gain on the note times the maximum tax rate for the year), times an applicable percentage ((outstanding notes minus $5,000,000) divided by outstanding notes), times the IRS underpayment rate. The applicable percentage is set in the year of sale and does not change as payments are made. Sources: 26 U.S.C. 453A(b) and (c); IRS Publication 537 (2025), Interest on Deferred Tax; IRS Revenue Ruling 2026-15 (7% underpayment rate, fourth quarter 2026). Retrieved October 14, 2026.

Worked example, illustration only (assumes a long-term capital gain, a 20% maximum rate, and no other qualifying notes)
StepAmount
Sales price (illustration)$8,000,000
Adjusted basis (illustration)$2,000,000
Gross profit percentage75%
Down payment received in 2026 (illustration)$1,000,000
Face amount of the note outstanding at year end$7,000,000
Unrecognized gain on the note ($7,000,000 x 75%)$5,250,000
Deferred tax liability (x 20% assumed maximum long-term capital gain rate)$1,050,000
Applicable percentage (($7,000,000 - $5,000,000) / $7,000,000)28.57%
Underpayment rate, fourth quarter 20267%
453A interest charge ($1,050,000 x 28.57% x 7%)$21,000

Result: about $21,000 of additional tax for 2026. The same sale with a $5,000,000 note outstanding produces an applicable percentage of zero and no charge. The charge scales with the part of the note above $5,000,000, so $7,000,000 is charged on 28.57% of the deferred tax, not all of it. Personal-use property sold by an individual and property used or produced in farming are outside section 453A (26 U.S.C. 453A(b)(3)). State tax, net investment income tax and your own facts change real results; this table is arithmetic on the IRS formula, not IRS data and not advice for a specific sale.

The long-term AFR is 5.22% for October 2026, the highest of the last 22 months

The IRS set the October 2026 applicable federal rates at 4.25% (short-term, notes up to 3 years), 4.61% (mid-term, over 3 up to 9 years) and 5.22% (long-term, over 9 years), annual compounding. January 2025 was 4.33%, 4.24% and 4.53%. Source: IRS Revenue Ruling 2026-19, Table 1, and the 21 earlier monthly Table 1 rulings listed below. Retrieved October 14, 2026.

Applicable federal rates (AFR), annual compounding, newest first
MonthShort-termMid-termLong-termIRS source
October 20264.25%4.61%5.22%Rev. Rul. 2026-19
September 20264.18%4.49%5.12%Rev. Rul. 2026-17
August 20264.10%4.35%4.92%Rev. Rul. 2026-13
July 20264.00%4.35%4.98%Rev. Rul. 2026-12
June 20263.85%4.13%4.87%Rev. Rul. 2026-11
May 20263.82%4.08%4.83%Rev. Rul. 2026-9
April 20263.59%3.82%4.62%Rev. Rul. 2026-7
March 20263.59%3.93%4.72%Rev. Rul. 2026-6
February 20263.56%3.86%4.70%Rev. Rul. 2026-3
January 20263.63%3.81%4.63%Rev. Rul. 2026-2
December 20253.66%3.79%4.55%Rev. Rul. 2025-24
November 20253.69%3.83%4.62%Rev. Rul. 2025-21
October 20253.81%3.87%4.73%Rev. Rul. 2025-19
September 20254.00%4.04%4.83%Rev. Rul. 2025-17
August 20254.03%4.06%4.82%Rev. Rul. 2025-14
July 20254.12%4.19%4.90%Rev. Rul. 2025-13
June 20254.00%4.07%4.77%Rev. Rul. 2025-12
May 20254.05%4.10%4.62%Rev. Rul. 2025-10
April 20254.16%4.21%4.61%Rev. Rul. 2025-8
March 20254.31%4.46%4.82%Rev. Rul. 2025-6
February 20254.34%4.52%4.86%Rev. Rul. 2025-5
January 20254.33%4.24%4.53%Rev. Rul. 2025-1

A seller note needs adequate stated interest measured against the AFR for its term (26 U.S.C. 1274 and 483); the lowest AFR in the three-month window ending with the month of a binding written contract can be used (26 U.S.C. 1274(d)(2)). Sources: IRS applicable federal rates page and the monthly Revenue Rulings linked above.

“Most sellers have heard of the 1031 exchange. The IRS counts show the installment method is reported on about eight times as many forms. And the $5 million line in section 453A is not a cliff: the interest charge applies only to the share of the deferred tax above it.”

Hans Goldstein, Enrolled Agent (admitted to practice before the Internal Revenue Service), commenting on the tax year 2023 IRS figures in this report, October 14, 2026.

Methodology

  • Source. Primary government documents only: IRS Statistics of Income individual line-item estimates (Publication 4801 and the earlier line-count editions on the IRS SOI page), IRS Publication 537 (2025), the monthly IRS Revenue Rulings, the Internal Revenue Code on GovInfo. No survey, no third-party estimate.
  • What a number is. Form counts are IRS SOI estimates of forms filed with individual returns (a sample-based estimate, not a census), by tax year, taken from the Totals for Forms and Schedules table. Dollar lines are in thousands as published. Tax year 2024 data is not yet released; edition 2 will add it when the IRS publishes it.
  • Calculated values (ratios, percent changes, averages, the worked example) are labeled “calculated” or “illustration” and use only the published inputs shown beside them. Percent changes use unrounded IRS figures.
  • Not covered. Corporations, partnerships and trusts are not in these counts; SOI counts forms, not sales, and one sale can produce a Form 6252 in many years. Tax year 2016 comes from the IRS line-count PDF for that year; every year links to its own IRS document in the tables above and in the CSVs.
  • Verification. Every figure was extracted from the IRS document text on October 14, 2026 and cross-checked against the adjacent edition where both editions publish the same year. The 54 reference statistics further down are re-verified on the first of each month.
  • Author and independence. Prepared by Hans Goldstein, Enrolled Agent, admitted to practice before the Internal Revenue Service. Not affiliated with or endorsed by the IRS. Educational, not tax or legal advice.

Download the data, license and how to cite this report

License: Creative Commons Attribution 4.0 (CC BY 4.0). Reuse, remix and publish the tables, charts and CSVs with credit and a link to this page. Version 1.0 (edition 1), published October 14, 2026.

How to cite this report

Goldstein, H. (2026). The Installment Sale Report 2026, Edition 1. The Waterfall Strategy (Hans Goldstein: Tax & Exit Planning). Updated October 14, 2026. https://thewaterfallstrategy.com/installment-sale-statistics/ (CC BY 4.0).

Short credit line

Source: The Installment Sale Report 2026, Hans Goldstein, Enrolled Agent, thewaterfallstrategy.com/installment-sale-statistics/

Link (HTML)

<a href="https://thewaterfallstrategy.com/installment-sale-statistics/">The Installment Sale Report 2026</a> by Hans Goldstein, Enrolled Agent (CC BY 4.0)

Reference: 54 sourced statistics on installment sales, section 453A and AFR notes

Key takeaways

How many installment sales are reported to the IRS each year?

IRS Statistics of Income counted 461,458 Form 6252 installment sale income forms filed with individual returns for tax year 2023. Source: Internal Revenue Service, Statistics of Income, Individual Income Tax Returns Line Item Estimates, 2023 (Publication 4801) (June 2026), Totals for Forms and Schedules, row Form 6252.

The IRS Statistics of Income program estimates how many Form 6252 installment sale forms individuals file. The counts below come from line item estimates for tax years 2020, 2021 and 2023.

How much do sellers report on installment sales?

For tax year 2023, the selling price on line 5 of Form 6252 installment sale forms totaled $457.0 billion, per IRS Statistics of Income. Source: Internal Revenue Service, Statistics of Income, Individual Income Tax Returns Line Item Estimates, 2023 (Publication 4801) (June 2026), Form 6252 amounts page, line 5 (dollars in thousands).

Form 6252 shows the selling price, gross profit and payments for each installment sale. Dollar amounts in the IRS tables are published in thousands and rounded here to billions or millions.

What is the section 453A interest charge and when does it apply?

The section 453A interest charge applies to an installment obligation only when the sales price of the property exceeds $150,000. Source: U.S. Code (GovInfo), 26 U.S.C. 453A, Special rules for nondealers (2025), 26 U.S.C. 453A(b)(1).

Section 453A charges interest on the deferred tax of large nondealer installment sales. The charge is computed using the IRS underpayment rate and reported as additional tax.

What interest rate must a seller-carried note carry?

The short-term applicable federal rate for October 2026, for notes of three years or less, is 4.25% with annual compounding. Source: Internal Revenue Service, Revenue Ruling 2026-19 (applicable federal rates for October 2026) (September 2026), Table 1, Short-term AFR, annual.

A seller note needs adequate stated interest, generally measured against the applicable federal rate in sections 1274 and 483. Otherwise the IRS treats part of the price as interest.

Which gains cannot be deferred with an installment sale?

Dealer dispositions and sales of personal property that must be included in inventory are excluded from installment sale treatment under section 453(b)(2). Source: U.S. Code (GovInfo), 26 U.S.C. 453, Installment method (2025), 26 U.S.C. 453(b)(2).

Several categories of gain are recognized in the year of sale or are excluded from the installment method. Sellers can also elect out by the return due date.

  • Under section 453(i), recapture income under sections 1245 or 1250 is recognized in the year of sale, and only gain above it uses the installment method. Source: U.S. Code (GovInfo), 26 U.S.C. 453, Installment method (2025), 26 U.S.C. 453(i).
  • Under section 453(k), gain on stock or securities traded on an established securities market cannot be deferred, and all payments are treated as received in the year of sale. Source: U.S. Code (GovInfo), 26 U.S.C. 453, Installment method (2025), 26 U.S.C. 453(k)(2)(A).
  • Under section 453(f)(4), a buyer note that is payable on demand or readily tradable is treated as receipt of payment, not as a deferred obligation. Source: U.S. Code (GovInfo), 26 U.S.C. 453, Installment method (2025), 26 U.S.C. 453(f)(4).
  • Under section 453(d), a seller may elect out of the installment method only on or before the due date, including extensions, of the return for the year of the sale. Source: U.S. Code (GovInfo), 26 U.S.C. 453, Installment method (2025), 26 U.S.C. 453(d)(2).
  • Section 453(l)(2)(A) keeps farm property sold on the installment plan out of the dealer disposition rule, so farm dealers can still use the installment method. Source: U.S. Code (GovInfo), 26 U.S.C. 453, Installment method (2025), 26 U.S.C. 453(l)(2)(A).
  • Timeshare interests of not more than 6 weeks per year can qualify for installment treatment by an electing dealer, who must then pay a special interest charge. Source: U.S. Code (GovInfo), 26 U.S.C. 453, Installment method (2025), 26 U.S.C. 453(l)(2)(B)(ii).

A resale by a related buyer can accelerate the seller's gain only if it happens not more than 2 years after the first sale, except for marketable securities. Source: U.S. Code (GovInfo), 26 U.S.C. 453, Installment method (2025), 26 U.S.C. 453(e)(2)(A).

Sales to relatives and controlled entities draw extra rules, including a resale rule and special treatment of depreciable property under sections 453(e), 453(g) and 1239.

How common are installment sales, and what federal data exists?

The IRS counted 461,458 Form 6252 installment sale forms filed with individual returns for tax year 2023, the closest official measure of how common installment sales are. Source: Internal Revenue Service, Statistics of Income, Individual Income Tax Returns Line Item Estimates, 2023 (Publication 4801) (June 2026), Totals for Forms and Schedules, row Form 6252.

No federal agency publishes a national share of sales that are carried by the seller. The figures below cover federal farm land contract support and the farmland market.

  • The average U.S. farm real estate value was $4,500 per acre in 2026, up 3.4 percent from 2025, according to USDA NASS. Source: USDA National Agricultural Statistics Service, Land Values 2026 Summary (July 31, 2026), Agricultural Land Values Highlights.
  • The average U.S. cropland value was $6,020 per acre in 2026, according to USDA NASS. Source: USDA National Agricultural Statistics Service, Land Values 2026 Summary (July 31, 2026), Agricultural Land Values Highlights.
  • USDA ERS forecasts U.S. farm real estate debt will reach $399.0 billion in 2026. Source: USDA Economic Research Service, Farm Sector Income & Finances: Assets, Debt, and Wealth (September 3, 2026), Assets, Debt, and Wealth, debt forecast text.
  • Under 2025 law, tax on gain from selling qualified farmland to a qualified farmer may be paid in four equal annual installments, according to JCT. Source: Joint Committee on Taxation, Estimates of Federal Tax Expenditures for Fiscal Years 2025-2029 (JCX-45-25) (December 3, 2025), Description of recent law changes affecting tax expenditures.

What does the installment method cost the Treasury?

Treasury estimates deferral of income from installment sales will reduce federal revenue by $27,460 million over fiscal years 2026 to 2035. Source: U.S. Department of the Treasury, Office of Tax Analysis, Tax Expenditures, Fiscal Year 2027 (December 16, 2025), Table 1, row 63, 2026-2035 column.

Treasury and the Joint Committee on Taxation each publish estimates of revenue lost to the deferral of gain on installment sales. Their methods differ, so the totals are not directly comparable.

  • Treasury projects the revenue cost of deferral of income from installment sales will reach $3,310 million in fiscal year 2035. Source: U.S. Department of the Treasury, Office of Tax Analysis, Tax Expenditures, Fiscal Year 2027 (December 16, 2025), Table 1, row 63, 2035 column.
  • The Joint Committee on Taxation estimates deferral of gain on non-dealer installment sales will cost $35.9 billion in revenue over fiscal years 2025 to 2029. Source: Joint Committee on Taxation, Estimates of Federal Tax Expenditures for Fiscal Years 2025-2029 (JCX-45-25) (December 3, 2025), Table 1, Deferral of gain on non-dealer installment sales, 2025-29 total.

Installment sale amounts reported on Form 6252 and Form 4797 ($ billions)

Installment sale amounts reported on Form 6252 and Form 4797 ($ billions)Installment sale amounts reported on Form 6252 and Form 4797 ($ billions): Selling price, 2020 $387.1 billion; Selling price, 2021 $425.4 billion; Selling price, 2023 $457.0 billion; Gross profit, 2023 $345.3 billion; Payments received, 2023 $88.7 billion; Installment sale income, 2023 $48.4 billion; Section 1231 gain, 2023 $10.9 billionSelling price, 2020Selling price, 2020: $387.1 billion$387.1 billionSelling price, 2021Selling price, 2021: $425.4 billion$425.4 billionSelling price, 2023Selling price, 2023: $457.0 billion$457.0 billionGross profit, 2023Gross profit, 2023: $345.3 billion$345.3 billionPayments received, 2023Payments received, 2023: $88.7 billion$88.7 billionInstallment sale income, 2023Installment sale income, 2023: $48.4 billion$48.4 billionSection 1231 gain, 2023Section 1231 gain, 2023: $10.9 billion$10.9 billion
Selling price on Form 6252 for tax years 2020, 2021 and 2023, plus 2023 gross profit, payments received, installment sale income and section 1231 gain from installment sales. Source: IRS Statistics of Income line item estimates (Publication 4801). Chart by The Waterfall Strategy (Hans Goldstein: Tax & Exit Planning), October 10, 2026; free to reuse with a link to this page.

How to cite the 54 reference statistics

Citing the report itself? Use the report citation above. Reference statistics last updated . First published October 10, 2026. 54 statistics, each checked word for word against its primary source and re-verified on the first of every month.

Suggested citation

Source: The Waterfall Strategy (Hans Goldstein: Tax & Exit Planning), "The Installment Sale Report 2026, reference statistics," updated October 10, 2026, https://thewaterfallstrategy.com/installment-sale-statistics/

APA style

The Waterfall Strategy (Hans Goldstein: Tax & Exit Planning). (2026, October 10). The Installment Sale Report 2026, reference statistics. https://thewaterfallstrategy.com/installment-sale-statistics/

Link (HTML)

<a href="https://thewaterfallstrategy.com/installment-sale-statistics/">The Installment Sale Report 2026, reference statistics</a> (The Waterfall Strategy (Hans Goldstein: Tax & Exit Planning))

Every statistic has its own anchor: link to #stat-id for one number. Download all 54 statistics (CSV)

Sources

Every figure is matched word for word against its IRS, GovInfo statute, Treasury, JCT or USDA source; SOI dollar amounts are published in thousands and Treasury estimates in millions, rounded here to billions or millions. Statute text is the 2024 edition of the U.S. Code.

Primary sources only. Retrieved October 10, 2026.

  1. Internal Revenue Service, Interest rates remain the same for the fourth quarter of 2026 (Revenue Ruling 2026-15), August 2026.
  2. Internal Revenue Service, Publication 537 (2025), Installment Sales, 2026.
  3. Internal Revenue Service, Revenue Procedure 2025-32 (2026 inflation adjustments), October 9, 2025.
  4. Internal Revenue Service, Revenue Ruling 2026-19 (applicable federal rates for October 2026), September 2026.
  5. Internal Revenue Service, Statistics of Income, Individual Income Tax Returns Line Item Estimates, 2020 (Publication 4801), November 2022.
  6. Internal Revenue Service, Statistics of Income, Individual Income Tax Returns Line Item Estimates, 2021 (Publication 4801), February 2024.
  7. Internal Revenue Service, Statistics of Income, Individual Income Tax Returns Line Item Estimates, 2023 (Publication 4801), June 2026.
  8. Joint Committee on Taxation, Estimates of Federal Tax Expenditures for Fiscal Years 2025-2029 (JCX-45-25), December 3, 2025.
  9. U.S. Code (GovInfo), 26 U.S.C. 1239, Gain from sale of depreciable property between certain related taxpayers, 2025.
  10. U.S. Code (GovInfo), 26 U.S.C. 1274, Determination of issue price in the case of certain debt instruments issued for property, 2025.
  11. U.S. Code (GovInfo), 26 U.S.C. 1274A, Special rules for certain transactions where stated principal amount does not exceed $2,800,000, 2025.
  12. U.S. Code (GovInfo), 26 U.S.C. 453, Installment method, 2025.
  13. U.S. Code (GovInfo), 26 U.S.C. 453A, Special rules for nondealers, 2025.
  14. U.S. Code (GovInfo), 26 U.S.C. 483, Interest on certain deferred payments, 2025.
  15. U.S. Code (GovInfo), 26 U.S.C. 6621, Determination of rate of interest, 2025.
  16. U.S. Department of the Treasury, Office of Tax Analysis, Tax Expenditures, Fiscal Year 2027, December 16, 2025.
  17. USDA Economic Research Service, Farm Sector Income & Finances: Assets, Debt, and Wealth, September 3, 2026.
  18. USDA National Agricultural Statistics Service, Land Values 2026 Summary, July 31, 2026.

About the author

Hans Goldstein works with sellers, their agents and their CPAs on IRC §453 installment sales through Hans Goldstein: Tax & Exit Planning. Hans is an Enrolled Agent (EA), admitted to practice before the Internal Revenue Service. He is not a CPA or attorney.

Questions about a sale: hans@goldsteinco.net · 213-414-2808 · book 15 minutes

Educational only, not tax, legal or investment advice. Examples are illustrative. Have your CPA or tax attorney review your facts before you act. Hans Goldstein is an Enrolled Agent, admitted to practice before the Internal Revenue Service, and a licensed insurance agent (CA Insurance License #4273294). He is not a CPA or attorney. He is paid a commission only if a structured installment sale is funded; a plain installment note between buyer and seller pays him nothing. Disclosures.

Hans Goldstein is an Enrolled Agent, admitted to practice before the Internal Revenue Service. Not affiliated with or endorsed by the IRS. General education, not tax or legal advice for your situation.