 | United States. Tax Court - 1984 - 1108 lapas
...follows: SEC. 2032A(b). QUALIFIED REAL PROPERTY.— (1) IN GENERAL.—For purposes of this section, the term "qualified real property" means real property...decedent's death, was being used for a qualified use by the decedent or a member of the decedent's family, but only if— (A) 50 percent or more of the... | |
 | United States. Internal Revenue Service - 1978 - 668 lapas
...amended by striking out "real property located in the United States" and inserting in lieu thereof "real property located in the United States which...decedent to a qualified heir of the decedent and". (2) PROPERTY RECEIVED IN SATISFACTION OF PECUNIARY BEQUEST.—Subsection (e) of section 2032A (relating... | |
 | United States. Internal Revenue Service - 1978 - 668 lapas
...amended by striking out "real property located in the United States" and inserting in lieu thereof "real property located in the United States which...decedent to a qualified heir of the decedent and". (2) PROPERTY RECEIVED IN SATISFACTION OF PECUNIARY BEQUEST.—Subsection (e) of section 2032A (relating... | |
 | United States. Tax Court - 1985 - 1040 lapas
...death, was being used for a qualified use by the decedent or a member of the decedent's family, and (ii) was acquired from or passed from the decedent to a qualified heir of the decedent. (Bl 25 percent or more of the adjusted value of the gross estate consists of the adjusted value of... | |
 | United States. Internal Revenue Service - 1976 - 612 lapas
...under subsection (b), as qualified real property. "(1) IN GENERAL.—For purposes of this section, the term 'qualified real property' means real property located in the United States which, on the date of the decedent's death, was being used for a qualified use, but only if— Sec. 2002(c)(3)... | |
 | 1976 - 656 lapas
...$500,000. " (b) QUALIFIED UK AT. PROPERTY.— "(/) Iff GENERAL.—For purposes of this section, the term 'qualified real property'' means real property located in the United States which, on the date of the decedenfs death, was being used for a qualified use, but only if— " (A) 50 percent... | |
 | 1976 - 656 lapas
...exceed $500,000. "(ft) QUALIFIED HEAL PROPERTY.— "(7) /.v GEXERAL.—For purposes of this section, the term 'qualified real property' means real property located in the United States which, on the date of the decedent's death, icas being used for a qualified use, but only if— " (A) SO percent... | |
 | 1976 - 1540 lapas
...re»pect to any decedent shall not exceed $500.000. (7) In GENERAL.—For purposes of thi-s section, the term "qualified real property''' means real property located in the^ United, States which, on the date, of the decedent''s death, was being used for a qualified use. but only if— (A) 50 percent... | |
 | United States - 1976 - 424 lapas
...under subsection (b). as qualified real property. "(1) IN GENERAL.—For purposes of this section, the term 'qualified real property' means real property located in the United States which, on the date of the decedent's death, was being used for a qualified use,but only if— "(A) 50 percent... | |
 | 1977 - 1174 lapas
...exceed $500,000. (b) QUALIFIED REAL PROPERTY.— (1) IN GENERAL.—For purposes of this section, the term qualified real property" means real property...death, was being used for a qualified use, but only if(A) 50 percent, or more of the adjusted value of the gross estate consists of the adjusted value... | |
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qualified real property" means real "property located in the United States which was acquired from or passed from the decedent to a qualified heir of the decedent and which, on the date of the decedent's death, was being used for a qualified use, but... 
