Qualified Farmland Sales to Farmers
Current understanding
To be populated as evidence accumulates.
Evidence log
- 2026-09-29 — Election To Pay in Installments Tax on Gain From Certain Farmland Property: IRS proposed rule would implement a statutory election allowing sellers of qualified farmland to a qualified farmer to pay tax on the gain in four equal annual installments. (novelty: 2)
Open questions
Related
Contributing findings
Election To Pay in Installments Tax on Gain From Certain Farmland Property
29-sep-2026
novelty 2
per-area 2
introduces