IRS Issues Notice on Interim Guidance Regarding Interest on Loans Secured by Rural or Agricultural Real Property Under Section 139L of Internal Revenue Code
December 09, 2025
December 09, 2025
WASHINGTON, Dec. 9 -- The Internal Revenue Service issued the following notice (No. 2025-71) on Dec. 8, 2025, entitled "Interim Guidance Regarding Interest on Loans Secured by Rural or Agricultural Real Property under Section 139L of the Internal Revenue Code".
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SECTION 1. OVERVIEW
This notice announces that the Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) intend to publish a notice of proposed rulem . . .
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SECTION 1. OVERVIEW
This notice announces that the Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) intend to publish a notice of proposed rulem . . .
