### Question
How is the term qualified woodland defined?


### Answer
The term **qualified woodland** is defined in *26 U.S.C. § 2032A* as the following:

> any real property which—



(i) is used in timber operations, and



(ii) is an identifiable area of land such as an acre or other area for which records are normally maintained in conducting timber operations

#### 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**

