C corporation that is accrual basis.  Can they report the sale as an installment sale or do they have to report all of the gain in the year of sale?  They are selling the book of business/blue sky of the corporation.  Another question, would the corporation need to report the interest income for the 10 year period of the installment sale and file a corporation tax return for 10 years or is there a way to report in on the individuals tax return?  The C Corporation would no longer have any activity except for the installment sale payments.