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- W2263705035 abstract "A little more than a quarter-century ago, Professor Ginsburg looked out at tax landscape of multi-year sales and saw the very model of complexity. Over course of next several years, a widening group of tax professionals, inside and outside of government, came to agree with Ginsburg's assessment and with many of his proposed solutions. The result was Installment Sales Revision Act of 1980, which simplified and broadened application of installment method while lessening role of other methods for reporting an installment sale. Although 1980 Act and implementing regulations issued a year later answered many important questions, they did not answer them all. Moreover, some of answers they gave were provisional and subject to modification on basis of practical experience. Professor Ginsburg and his collaborators build house, so to speak, and left it to future courts, tax administrators and commentators to choose interior decoration. In this spirit, purpose of this paper is to pick some nice drapes for living room windows and a suitable carpet for hall. Parts I and II of article trace development of various theories for taxing seller in a multi-year sale or exchange, from turmoil that Professor Ginsburg found in 1975 through present day. A brief Part III touches on determination of interest on deferred payments. Part IV collects themes from this recent history. Part V concludes with several suggestions for next quarter-century or so." @default.
- W2263705035 created "2016-06-24" @default.
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- W2263705035 date "2003-05-08" @default.
- W2263705035 modified "2023-09-23" @default.
- W2263705035 title "Taxation of the Seller in a Multi-Year Sale or Exchange" @default.
- W2263705035 hasPublicationYear "2003" @default.
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