Electing Out of the Installment Method
If you elect not to use the installment method, you generally report the entire gain in the year of sale, even though you don’t receive all the sale proceeds in that year. https://www.irs.gov/publications/p537#en_US_2017_publink1000221634%22%3Ehttps://www.irs.gov/publicat...
There can be both capital gains and depreciation recapture.
