### Question
What does land subject to a qualified conservation easement mean?


### Answer
**Land subject to a qualified conservation easement** has the following meaning in *26 U.S.C. § 2031*:

> 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**

