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  1. Sales of personal property by a person who regularly sells or otherwise disposes of the same type of personal property on the installment plan aren’t installment sales. This rule also applies to real property held for sale to customers in the ordinary course of a trade or business.

  2. The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. 2020 Instructions for Form 8949 Sales and Other Dispositions of Capital Assets Department of the Treasury Internal Revenue Service Section references are to the Internal Revenue Code unless otherwise noted. Future Developments

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