installment accounting method

A method by which a taxpayer can spread the recognition of gains from a sale of property over the payment period by computing the gross-profit percentage from the sale and applying it to each payment. [Cases: Internal Revenue 3104; Taxation 1078. C.J.S. Internal Revenue §§ 47–50; Taxation § 1759.]

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词条贡献者

译者黎川，毕业于世界顶级翻译学院，擅长翻译各种与专利与技术诉讼相关的法律文件。