Election To Pay in Installments Tax on Gain From Certain Farmland Property

Treasury's tax shop opened a farm-property installment-election notice that estate and agribusiness desks will actually calendar.

Installment elections on farmland gain are the rare Form-adjacent FR item that changes cash-flow models the same week families settle estates.

Filing abstract (agency text): 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.

CPAs and farm-succession counsel: take the election mechanics, deadlines, and property definitions from the IRS filing — not from this brief.

Federal Register filing: https://www.federalregister.gov/documents/2026/09/29/2026-19888/election-to-pay-in-installments-tax-on-gain-from-certain-farmland-property

This is a Notice Nearby publisher-desk Federal brief — a short in-house summary of a public federal filing. It is not official agency minutes, not a newspaper story, and not Legal Publication. It does not satisfy a statutory notice requirement.