If—
(A)#
property is acquired by any person in a transfer to which section 1040 applies,
(B)#
such property is sold or otherwise disposed of by such person within 1 year after the decedent’s death, and
(C)#
such sale or disposition is to a person who is a qualified heir (as defined in section 2032A(e)(1)) with respect to the decedent,
then the person making such sale or other disposition shall be considered to have held such property for more than 1 year.