D Died with a gross estate of $6 million, which included real property that was used by the decedent at his death in a truck farming business. What additional information do you need to determine whether the personal representative can make a special valuation election under 2032(a)? Would it matter if D devised the farm to his surviving spouse, a nephew, or to an unrelated person? Would it matter if D had rented the farm to a nephew before Ds death? What would happen if valid 2032(a) election was made, but seven years after Ds death, the nephew, who was the devisee of the property, leased it to Ds brother? Would it matter if the nephew sold it to Ds brother?

https://www.law.cornell.edu/uscode/text/26/2032