### Question
What does qualified use mean?


### Answer
**Qualified use** has the following meaning in *26 U.S.C. § 2032A*:

> the devotion of the property to any of the following:



(A) use as a farm for farming purposes, or



(B) use in a trade or business other than the trade or business of farming

#### 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**

