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Bulletin No. 1996–15 April 8, 1996

ESTATE TAX

Internal Revenue Bulletin 1996-15 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Rul. 96–23, page 11. Special use value; farms; interest rates. The 1996 interest rates to be used in computing the special use value of farm real property for which an election is made under section 2032A of the Code are listed for estates of decedents.

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▸Contents — Internal Revenue Bulletin 1996-15
Internal Revenue Bulletin 1996-15

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