### Question
How is the "land subject to a qualified conservation easement" defined?


### Answer
The term **land subject to a qualified conservation easement** is defined in *26 U.S.C. § 2031* as follows -

> land—


(i) which is located in the United States or any possession of the United States,


(ii) which was owned by the decedent or a member of the decedent's family at all times during the 3-year period ending on the date of the decedent's death, and


(iii) with respect to which a qualified conservation easement has been made by an individual described in subparagraph (C), as of the date of the election described in paragraph (6)

#### 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**

