### Question
How is the "qualified use" defined?


### Answer
The term **qualified use** is defined in *26 U.S.C. § 2032A* as follows -

> 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**

