Not sure what you mean as it would be treated as part of a normal installment sale. It is either part of the installment sale or it isn't. I see nowhere that it cannot be included in the installment sale, but then again if it is going to be treated as ordinary income in the year of the sale it could not be. But then yet again, I did not receive but a partial payment in 2021, so it is quite confusing. Not sure how tax accountants have treated this in business sales that they have assisted in.
