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All of the following deferred payment sales qualify for installment reporting except: Sale of depreciable property at a gain to seller's brother Transfer of a

All of the following deferred payment sales qualify for installment reporting except:

Sale of depreciable property at a gain to seller's brother
Transfer of a building subject to a mortgage in excess of basis where no other consideration is paid
Sale of real property used in a trade or business
Sale of depreciable property to the seller's 82 percent owned corporation

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