qualified spousal property
Defined in 1 place of the United States Code.
For purposes of this subsection, the term “qualified spousal property” means—
(A) outright transfer property, and
(B) qualified terminable interest property.
Source
- 2001–present26 U.S.C. § 1022Internal Revenue Code · Treatment of property acquired from a decedent dying after December 31, 2009 · for purposes of this subtitle