Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Section 2032A.—Valuation of Certain Farm, etc., Real Property
Internal Revenue Bulletin 2005-47 · 2026-10-03 edition · updated 2026-10-04 · United States
The Service provides an inflation adjustment to the maximum amount by which the value of certain farm and other qualified real property included in a decedent’s gross estate may be deceased for purposes of
valuing the estate of a decedent dying in calendar year 2006. See Rev. Proc. 2005-70, page 979.
Get a plain-English answer with a citation back to this text.
Ask AI about this code