TaxMonkey
Level 8

That would potentially be very risky, as both the buyer's and seller's tax returns should agree on the purchase price of the assets.  Not to mention, presumably some of the price is attributable to goodwill.

Section 1245 property, in particular has tax ramifications, as tax on the depreciation recapture cannot be deferred in an installment sale, and is due immediately.  Furthermore, the buyer will want to depreciate the assets, and there should be agreement on their purchase price.