eligible qualified heir
(7) Special rules (A) No tax if use begins within 2 years If the date on which the qualified heir begins to use the qualified real property (hereinafter in this subparagraph referred to as the commencement date) is before the date 2 years after the decedent’s death— (i) no tax shall be imposed under paragraph (1) by reason of the failure by the qualified heir to so use such property before the commencement date, and (ii) the 10-year period under paragraph (1) shall be extended by the period after the decedent’s death and before the commencement date. (B) Active management by eligible qualified heir treated as material participation For purposes of paragraph (6)(B)(ii), the active management of a farm or other business by— (i) an eligible qualified heir, or (ii) a fiduciary of an eligible qualified heir described in clause (ii) or (iii) of subparagraph (C), shall be treated as material participation by such eligible qualified heir in the operation of such farm or business. In the case of an eligible qualified heir described in clause (ii), (iii), or (iv) of subparagraph (C), the preceding sentence shall apply only during periods during which such heir meets the requirements of such clause. (C) Eligible qualified heir 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. (D) Student For purposes of subparagraph (C), an individual shall be treated as a student with respect to periods during any calendar year if (and only if) such individual is a student (within the meaning of section 152(f)(2) ) for such calendar year. (E) Certain rents treated as qualified use For purposes of this subsection, a surviving spouse or lineal descendant of the decedent shall not be treated as failing to use qualified real property in a qualified use solely because such spouse or descendant rents such property to a member of the family of such spouse or descendant on a net cash basis. For purposes of the preceding sentence, a legally adopted child of an individual shall be treated as the child of such individual by blood.