federal_register: 2026-19888

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2026-19888 Election To Pay in Installments Tax on Gain From Certain Farmland Property Proposed Rule 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. 2026-09-29 2026 9 https://www.federalregister.gov/documents/2026/09/29/2026-19888/election-to-pay-in-installments-tax-on-gain-from-certain-farmland-property https://www.govinfo.gov/content/pkg/FR-2026-09-29/pdf/2026-19888.pdf Treasury Department; Internal Revenue Service 497,254 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... 1545-BR83

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