{
  "id": "CG_INSTALLMENT_NOTE",
  "name": "Structured Installment Note",
  "category": "capital_gain",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Completed sales; requires legal structuring",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {
    "total_gain": {
      "type": "int",
      "description": "total gain to spread"
    },
    "years": {
      "type": "int",
      "description": "years to spread over"
    }
  },
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Must be structured at time of sale",
    "forward_status": "available"
  },
  "description": "Spread gain recognition over multiple years using a structured installment note.",
  "irc_reference": "IRC §453",
  "deadline": "Structured at time of sale"
}