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Internal Revenue Bulletin:  2012-39 

September 24, 2012 


Table of Contents

Rev. Rul. 2012-26 Rev. Rul. 2012-26

Special use value; farms; interest rates. The 2012 interest rates to be used in computing the special use value of farm real property for which an election is made under section 2032A of the Code are listed for estates of decedents.

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