{"id":12629,"date":"2026-09-29T10:01:06","date_gmt":"2026-09-29T14:01:06","guid":{"rendered":"https:\/\/resources.evans-legal.com\/?p=12629"},"modified":"2026-09-29T10:02:38","modified_gmt":"2026-09-29T14:02:38","slug":"proposed-regulations-on-estate-tax-payable-on-sale-of-farmland","status":"publish","type":"post","link":"https:\/\/resources.evans-legal.com\/?p=12629","title":{"rendered":"Proposed Regulations on Income Tax Payable on Sale of Farmland"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">The Internal Revenue Service has published proposed regulations on the installment payments of federal income tax that may be payable on the gain realized in a qualified sale or exchange of farmland under I.R.C. section 1062.  &#8220;Election To Pay in Installments Tax on Gain From Certain Farmland Property,&#8221; <a href=\"https:\/\/www.federalregister.gov\/documents\/2026\/09\/29\/2026-19888\/election-to-pay-in-installments-tax-on-gain-from-certain-farmland-property\">91 FR 61367<\/a> (9\/29\/2026).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Internal Revenue Service has published proposed regulations on the installment payments of federal income tax that may be payable on the gain realized in a qualified sale or exchange of farmland under I.R.C. section 1062. &#8220;Election To Pay in &hellip; <a class=\"more-link\" href=\"https:\/\/resources.evans-legal.com\/?p=12629\">Continue reading <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"pmpro_default_level":"","footnotes":""},"categories":[29,36],"tags":[869,359],"class_list":["post-12629","post","type-post","status-publish","format-standard","hentry","category-news-items","category-regulations","tag-farmland","tag-federal-income-tax","pmpro-has-access"],"_links":{"self":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/12629","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12629"}],"version-history":[{"count":2,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/12629\/revisions"}],"predecessor-version":[{"id":12632,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/12629\/revisions\/12632"}],"wp:attachment":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12629"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12629"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12629"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}