Skip to content
ChatProjectCodes

Rev. Rul. 2026-14, page 181.

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

Special Use Value: Farms: Interest Rates.

The 2026 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.

EMPLOYEE PLANS

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2026-35
Internal Revenue Bulletin 2026-35

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.