### Question
How is the "qualified real property interest" defined?


### Answer
The term **qualified real property interest** is defined in *26 U.S.C. § 170* as follows -

> any of the following interests in real property:


(A) the entire interest of the donor other than a qualified mineral interest,


(B) a remainder interest, and


(C) a restriction (granted in perpetuity) on the use which may be made of the real property

#### Citation:
  - *26 U.S.C. § 170*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

