Federal Register: proposed rule
Election To Pay in Installments Tax on Gain From Certain Farmland Property
Federal Register published "Election To Pay in Installments Tax on Gain From Certain Farmland Property" on 2026-09-29. First seen on Kresmion 2026-10-26 18:24 UTC.
The record
- Publisher
- Federal Register
- Agency
- Treasury Department; Internal Revenue Service
- Source
- Federal Register
- Kind
- Federal Register: proposed rule
- Jurisdiction
- United States
- Topics
- Other
- Importance
- Notable, the middle of three tiers Kresmion sets by fixed rules from the source's own fields
- Published (source time)
- 2026-09-29 (the source gives a date only)
- First seen on Kresmion
- 2026-10-26 18:24 UTC
The original
Open the original on www.federalregister.govSource: Federal Register (federalregister.gov). U.S. government work, public domain.
The publisher's summary
This document contains proposed regulations regarding the statutory election to pay in four equal annual installments the tax on the gain from the sale or exchange of qualified farmland property to a qualified farmer. The proposed regulations would affect taxpayers who sell or exchange qualified farmland to a qualified farmer and elect to pay the tax on the gain from that sale or exchange in equal annual installments over four years.
The publisher's words, as published.
Federal Register document
- Document number
- 2026-19888
- Document type
- Proposed Rule
- Status
- Published
Cite this data
Kresmion stores the publisher's own title, the source's time and the time Kresmion first saw it, and checks the primary link 1, 7 and 30 days after first sight. Kresmion adds no text of its own.
Upstream: Federal Register
Kresmion, "Election To Pay in Installments Tax on Gain From Certain Farmland Property", data as of 2026-09-29, https://kresmion.com/record/6211. Upstream data: Federal Register.
Link to this data (HTML):
<a href="https://kresmion.com/record/6211">Election To Pay in Installments Tax on Gain From Certain Farmland Property (Kresmion)</a>