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Tax law & IRS updates · Sep 30, 2026

IRC §1062 Farmland Installment Tax (IR-2026-115): Proposed Rules for Qualifying Sales to Active Farmers | YCL | YCL CPA

IR-2026-115 (Sept 28, 2026): Treasury/IRS proposed regs under IRC §1062 let eligible sellers pay tax on gain from qualifying U.S. farmland sales to active farmers in four equal annual installments. Cary/RTP compliance-planning guide.

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