sorry if i post this in the wrong area, new to here. been reading around the website for awhile now decided to join.

I'm wondering if any of you could help clarify something for me?.
If i buy 50% of a LLC and then later that month i sell the 50% of that same LLC. Since it was held under 1 year it should be taxed at regular income right? I heard somewhere that if the money from the sale is put into an escrow account it wont be taxed til the escrow is empty or "breaks"( basically you don't have to claim it on your taxes til the escrow account breaks). Is this true? So could i see that LLC for 2 billion dollars and take the 2 billion in 2 installments? The first installment would be 1,999,999,999 dollars and the second installment of 1 dollar would set in the escrow account for 370 days. since it was over a year could i get long term capital gains tax rate?