Finance

A land purchase in Nebraska financed by a seller with an installment sale may have tax benefits for the seller because:

ACapital gains taxes are completely eliminated
BGain recognition is spread over the years installment payments are received (installment sale method)✓ Correct
CThe entire gain can be deferred indefinitely
DNo state taxes apply to installment sales in Nebraska

Explanation

Under the IRS installment sale method, a seller who receives payments over time can recognize and pay capital gains taxes proportionally as payments are received, rather than paying all taxes in the year of sale.

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