72-16-343. Special rules for surviving spouses. (1) If property is qualified real property with respect to a decedent, hereinafter in this subsection referred to as the "first decedent", and the property was acquired from or passed from the first decedent to the surviving spouse of the first decedent, for purposes of applying this section and 72-16-339 in the case of the estate of such surviving spouse, active management of a farm or other business by the surviving spouse must be treated as material participation by the surviving spouse in the operation of the farm or business.
     (2) For the purposes of subsection (1), the determination of whether property is qualified real property with respect to the first decedent must be made without regard to whether an election under 72-16-334 was made.

     History: En. Sec. 17, Ch. 511, L. 1983.