member of the family

(2) Member of the family The term “member of the family” means, with respect to any individual— (A) such individual’s spouse, (B) any ancestor or lineal descendant of such individual or such individual’s spouse, (C) any brother or sister of the individual, and (D) any spouse of any individual described in subparagraph (B) or (C).

Source

26 USC § 2704(c)(2)


Scoping language

For purposes of this section
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