Rev. Rul. 78-363

Listed below are the average annual effective interest rates on new Federal Land Bank loans to be utilized under section 2032A(e)(17)(A)(ii) of the Code in computing the special use value of real property used as a farm for which an election is made under the provisions of section 2032A of the Code. The interest rates listed are those applicable for the estates of decedents dying in 1977 and 1978.

      In the case of decedents dying in 1977:

                                Average annual