I am of a differing opinion.
I think you should report the sale in the year it occurred regardless of whether any installment sale proceeds were received.
Additionally, your fact are limited. If the property you sold was subject to depreciation, recapture is recognized in the year of sale regardless of whether you receive cash or not.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
