eligible qualified heir
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 2032A — in this section
For purposes of this paragraph, the term “eligible qualified heir” means a qualified heir who—
(i) is the surviving spouse of the decedent,
(ii) has not attained the age of 21,
(iii) is disabled (within the meaning of subsection (b)(4)(B)), or
(iv) is a student.