qualified joint interest

(2) Qualified joint interest defined For purposes of paragraph (1), the term “qualified joint interest” means any interest in property held by the decedent and the decedent’s spouse as— (A) tenants by the entirety, or (B) joint tenants with right of survivorship, but only if the decedent and the spouse of the decedent are the only joint tenants.

Source

26 USC § 2040(b)(2)

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Scoping language

None identified, default scope is assumed to be the parent (part III) of this section.

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