### Question
What does development right mean?


### Answer
**Development right** has the following meaning in *26 U.S.C. § 2031*:

> any right to use the land subject to the qualified conservation easement in which such right is retained for any commercial purpose which is not subordinate to and directly supportive of the use of such land as a farm for farming purposes (within the meaning of section 2032A(e)(5))

#### Citation:
  - *26 U.S.C. § 2031*
  - Heading: **Subtitle B-Estate and Gift Taxes > CHAPTER 11-ESTATE TAX > Subchapter A-Estates of Citizens or Residents > PART III-GROSS ESTATE**

