qualified conservation easement

(8) Definitions For purposes of this subsection— (A) Land subject to a qualified conservation easement The term “land subject to a qualified conservation easement” means land— (i) which is located in the United States or any possession of the United States, (ii) which was owned by the decedent or a member of the decedent’s family at all times during the 3-year period ending on the date of the decedent’s death, and (iii) with respect to which a qualified conservation easement has been made by an individual described in subparagraph (C), as of the date of the election described in paragraph (6). (B) Qualified conservation easement The term “qualified conservation easement” means a qualified conservation contribution (as defined in section 170(h)(1)) of a qualified real property interest (as defined in section 170(h)(2)(C)), except that clause (iv) of section 170(h)(4)(A) shall not apply, and the restriction on the use of such interest described in section 170(h)(2)(C) shall include a prohibition on more than a de minimis use for a commercial recreational activity. (C) Individual described An individual is described in this subparagraph if such individual is— (i) the decedent, (ii) a member of the decedent’s family, (iii) the executor of the decedent’s estate, or (iv) the trustee of a trust the corpus of which includes the land to be subject to the qualified conservation easement. (D) Member of family The term “member of the decedent’s family” means any member of the family (as defined in section 2032A(e)(2)) of the decedent.


26 USC § 2031(c)(8)

Scoping language

For purposes of this subsection
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