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Get your taxes done using TurboTax
In reviewing the IRS publication regarding installment sales, there is no mention of special considerations for non-compete clauses so this is not part of an installment sale. This then would be treated as a normal installment sales assuming there are no other contingencies attached.
Be sure to read the publication link I have included. Lot's of good information there to review.
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March 17, 2022
4:57 PM