WASHINGTON, Aug. 26 -- The Internal Revenue Service issued the following revenue ruling (No. 2025-16) on Aug. 25, 2025, entitled "Section 2032A.--Valuation of Certain Farm, Etc., Real Property". * * * This revenue ruling contains a list of the average annual effective interest rates on new loans under the Farm Credit System. This revenue ruling also contains a list of the states within each Farm Credit System Bank Territory. Under Sec. 2032A(e)(7)(A)(ii) of the Internal Revenue Code, rates on  more