Jeff Peterson
A Deferred Sales Trust is a special type of an installment sale that is used to defer the recognition of gain upon the sale of a high value/low basis property.
Not everyone can conduct a 1031 exchange. Some people have property that may not be exchanged under IRC Section 1031. Other people just do not want to roll their gain over into more investment or business property. That is when it may be helpful to understand the options for installment sale treatment under IRC Section 453.
Call me toll-fee for more information at: 1 (877) 373-1031.