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IRS Issues Revenue Ruling on Sec. 2032A - Valuation of Certain Farm, Etc., Real Property
August 26, 2025
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".

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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) . . .

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