Use of installment methods and notes

Installment Method and Notes:

Installment method without contingent consideration;
Installment method with contingent consideration;
Exceptions to the installment method, and characterizing assets to qualify for installment treatment;
Cash and accrual method and contingent liabilities;
Convertible note and installment method;
Original issue discount (OID) and Sections 1271, 1272, 1273 and 1274 analysis;
Below market loans and Section 7872 analysis;
Open transaction method and escrows
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