Important Announcement

Beginning April 13, 2026, LDR’s New Orleans regional office will relocate to the OMV building at 100 Veterans Blvd. Walk-in services available Monday–Friday, 8:00 a.m. – 4:00 p.m. No appointment needed. Get more info

Relative to the net capital gains deduction, if the sale was structured as an installment sale, will installments recognized after January 1, 2025 be eligible for the deduction?

Yes. Installments recognized after January 1, 2025 may still be claimed provided the sale was executed prior to January 1, 2025.