In general, Taxpayers use a Schedule D, part of the Form 1040, and Form 8949 to report gains on these sales.

You do not want to refinance relinquished property shortly before you sell it in an exchange.As a general rule, the IRS will take issue when a taxpayer refinances and strips equity out of a relinquished property shortly before selling it in an exchange.  

This means that the taxpayer that completes a Monetized Installment Sale has to disclose they completed one on their tax return and any advisor that materially participates in the Monetized Installment Sale has to disclose that they did so. 

Tax season is in full swing, and for most individual taxpayers, the looming deadline for filing and payment is Monday, April 18, 2022.

Federal spending is really the best use of tax payer dollars.

They said once a taxpayer lies to the IRS, they lose credibility.

., though it would save taxpayers billions if there were! 

The disposition of any interest in US real property by a foreign taxpayer is subject to the Foreign Investment in Real Property Tax Act of 1980, commonly known as FIRPTA, income tax withholding.

If you go into a partnership like that (doesn't matter if it's one property or 12) then the entity you set up to own the properties (like a multi-member LLC) is the taxpayer for those properties. 

Although I stress again that cash flow less taxes is a number only relevant to one taxpayer-property owner.