bulletin Internal Revenue›HIGHLIGHTS OF THIS ISSUE
ESTATE TAX
Internal Revenue Bulletin 1998-19 · 2026-10-03 edition · updated 2026-10-04 · United States
Rev. Rul. 98–22, page 5. Special use value; farms; interest rates. The 1998 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.
Finding Lists begin on page 28.
Department of the Treasury Internal Revenue Service
Get a plain-English answer with a citation back to this text.
Ask AI about this code