Rev. Rul. 2020-17, page 552.
Internal Revenue Bulletin 2020-37 · 2026-10-03 edition · updated 2026-10-04 · United States
Special Use Value: Farms: Interest Rates. The 2020 interest rates to be used in computing the special use value
Finding Lists begin on page ii.
of farm real property for which an election is made under section 2032A of the Code are listed for estate of decedents.
INCOME TAX¶
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