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Bulletin No. 2013-39 September 23, 2013

ESTATE TAX

Internal Revenue Bulletin 2013-39 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Rul. 2013–19, page 240. Special Use Value; Farms; Interest Rates. The 2013 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 2013-39
Internal Revenue Bulletin 2013-39

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