### Question
What is the definition of qualified interest?


### Answer
The definition of **qualified interest** is as follows in *26 U.S.C. § 2055*:

> an interest for which a deduction is allowable under subsection (a)

#### Citation:
  - *26 U.S.C. § 2055*
  - Heading: **Subtitle B-Estate and Gift Taxes > CHAPTER 11-ESTATE TAX > Subchapter A-Estates of Citizens or Residents > PART IV-TAXABLE ESTATE**

