{
  "id": "TIME_INSTALLMENT",
  "name": "Installment Sale",
  "category": "timing",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Non-publicly-traded property",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {
    "total_gain": {
      "type": "int",
      "description": "total gain"
    },
    "years": {
      "type": "int",
      "description": "years to spread"
    }
  },
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Sale already closed as all-cash, cannot restructure retroactively",
    "forward_status": "available"
  },
  "description": "Spread gain over payment period. Report proportionally.",
  "irc_reference": "IRC §453; Form 6252",
  "deadline": "Sale structure"
}