(3) Definitions and special rules For purposes of this subsection— (A) Involuntary conversion The term “involuntary conversion” means a compulsory or involuntary conversion within the meaning of section 1033. (B) Qualified replacement property The term “qualified replacement property” means— (i) in the case of an involuntary conversion described in section 1033(a)(1), any real property into which the qualified real property is converted, or (ii) in the case of an involuntary conversion described in section 1033(a)(2), any real property purchased by the qualified heir during the period specified in section 1033(a)(2)(B) for purposes of replacing the qualified real property. Such term only includes property which is to be used for the qualified use set forth in subparagraph (A) or (B) of subsection (b)(2) under which the qualified real property qualified under subsection (a).
26 USC § 2032A(h)(3)
None identified. Default scope is assumed to be the entire title.