eligible qualified heir
Defined in 1 place of the United States Code.
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.
Source
- 1994–present26 U.S.C. § 2032AInternal Revenue Code · Valuation of certain farm, etc., real property · in this section