When businesses and private citizens want to secure financing from financial institutions to make large purchases, the economy can greatly influence the bank’s willingness to loan funds. In an unknown or down-turned economy, the installment sale lends itself as a great alternative option. An installment sale occurs when property is sold with at least one payment being made in the year of the sale, and at least one payment being made in the tax year after the sale is completed. Generally, the buyer will make regular payments to the seller to complete the debt owed on the sale. This is mostly done in the real estate environment but may also transpire in business sales as well. To qualify under the IRS definition, the property sold must be something other than publicly traded securities, and the seller cannot be a dealer of that particular piece of property.