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Section 1062 allows taxpayers to elect to pay the net income tax attributable to the gain from the sale or exchange of qualified farmland property to qualified farmers in four equal annual installments
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https://www.irs.gov/instructions/i1120f
Section 1062 allows taxpayers to elect to pay the net income tax attributable to the gain from the sale or exchange of qualified farmland property to qualified farmers in four equal annual installments

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https://www.irs.gov/publications/p334
If you have a tax question not answered by this publication or the How To Get Tax Help section at the end of this publication, go to the IRS Interactive Tax Assistant page at IRS

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https://www.irs.gov/publications/p17
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https://www.irs.gov/irb/2025-01_IRB
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https://www.irs.gov/publications/p15
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https://www.irs.gov/publications/p463
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