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 ... (ii) The average annual effective interest rate for all new Federal Land Bank loans. For purposes of this rule, each average annual computation is to be made on the basis of the 5 most recent calendar years ending before the date of the decedent's...  Special Estate Tax Provisions for Farmers Should be Simplified to Achieve ... - 39. lappuse autors: United States. General Accounting Office - 1981 - 89 lapas Pilnskats -
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