January 29, 2024


1 Total CPE Credits


Webinar (CA): Buying and Selling Corporate Businesses: Using Installment Obligations 2023

  • Instructor

    John McWilliams

Learning Objectives

• Understand the general approach of installment reporting of gain (IRC 453)
• Discuss the tax consideration related to the installment sale of the stock of both S corporations and C corporations
• Review and evaluate the law related to the installment sale of assets of either an S corporation or a C corporation, including the decision on when to liquidate the corporation
• Analyze the tax law applicable when the installment note includes a contingent amount

Major Topics

• Discussion of the law relevant to deferring gain using the installment method (IRC 453 and 453B(h))
• Description and analysis of the installment sale of the stock of both an S corporation and a C corporation
• The use of an installment obligation related to the sale of the assets of both an S corporation and a C corporation including consideration of when to liquidate the corporation
• Evaluation of the tax consequences of a note with a contingent amount
• Tax planning opportunities and strategies

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Overview


An understanding of the basics of taxation of installment sales, individuals, corporations and S corporations.

Advanced Preparation

This webinar is produced by CalCPA. You will receive your login link/instructions and Certificate of Attendance directly from this third-party vendor. It is important that you review your COCPA confirmation for details on receiving your login instructions and COA from said vendor.

Intended Audience

 CPAs and attorneys.


California CPA Education Foundation

Register For This Event

  • COCPA Member

    $ 49 49
  • COCPA Non-Member

    $ 59 59
    Your Price

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