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Rev. Rul. 2022-16, page 171.

Internal Revenue Bulletin 2022-35 · 2026-10-03 edition · updated 2026-10-04 · United States

Special Use Value: Farms: Interest Rates. The 2022 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 estate of decedents.

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▸Contents — Internal Revenue Bulletin 2022-35
Internal Revenue Bulletin 2022-35

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