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Tax Liability Internal Revenue Code (IRC) Monetization

Fox Rothschild LLP

DOJ Seeks Injunction Barring Promotion of Monetized Installment Sales

Fox Rothschild LLP on

An installment sale occurs when property is disposed of and at least one payment is received after the tax year of the disposition. See I.R.C. § 453. Under a standard installment sale, the buyer makes scheduled payments to...more

ASKramer Law

Energy Tax Credits for a New World Part VIII: Monetizing Energy Tax Credits

ASKramer Law on

What is “monetization”? Monetization is the process by which property is converted into money or something else of value. In the context of the Inflation Reduction Act of 2022 (IRA), certain provisions can allow entities that...more

Gray Reed

That’s All Capital Gain Right? Income Taxes and Intellectual Property Monetization

Gray Reed on

Intellectual property (“IP”) is typically monetized either by sale or (royalty generating) license agreements. The Code often allows sales to be taxed at preferential capital gains rates while simple royalties are ordinary...more

Freeman Law

Monetized Installment Sales Make the IRS "Dirty Dozen" List for the Second Straight Year

Freeman Law on

The IRS has for the second time in as many years included monetized installment sales on its annual “Dirty Dozen” tax schemes list. As we discussed in a prior post, the “Dirty Dozen” list alerts taxpayers and practitioners to...more

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