### Question
How does the law define qualified real property?


### Answer
Under *26 U.S.C. § 2032A*, **qualified real property** is defined as:

> real property located in the United States which was acquired from or passed from the decedent to a qualified heir of the decedent and which, on the date of the decedent's death, was being used for a qualified use by the decedent or a member of the decedent's family, but only if—


(A) 50 percent or more of the adjusted value of the gross estate consists of the adjusted value of real or personal property which—


(i) on the date of the decedent's death, was being used for a qualified use by the decedent or a member of the decedent's family, and


(ii) was acquired from or passed from the decedent to a qualified heir of the decedent

#### Citation:
  - *26 U.S.C. § 2032A*
  - Heading: **Subtitle B-Estate and Gift Taxes > CHAPTER 11-ESTATE TAX > Subchapter A-Estates of Citizens or Residents > PART III-GROSS ESTATE**

