When a corporation makes an installment sale, for E & P purposes the realized gain is recognized in the year of sale.

Name: When a corporation makes an installment sale, for E & P purposes the realized gain is recognized in the year of sale.
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Quizplus · Accepted Answer

This is true for E & P (earnings and profits) purposes. The realized gain is recognized in the year of sale even if the sale is structured as an installment sale, meaning that the buyer pays for the asset over time rather than all at once.

When a Corporation Makes an Installment Sale, for E