Well, that's the way I bought my farm when I bought it. That's the way it worked then. But according to several accountants I've talked to, now I have to pay the taxes up front on the total amount, even though I wasn't paid for it up front.
And I'm not the only farmer who's done this. Because of the high investment and younger guys getting in, a lot of farmers getting out have spread that over the long term to ease the burden on the new entrant.