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bulletin Internal Revenue›Bulletin No. 1999–18 May 3, 1999

ESTATE TAX

Internal Revenue Bulletin 1999-18 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Rul. 99–20, page 5. Special use value; farms; interest rates. The 1999 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 1999-18

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