applicable family member
(2) Control For purposes of paragraph (1)— (A) Corporations In the case of a corporation, the term “control” means the holding of at least 50 percent (by vote or value) of the stock of the corporation. (B) Partnerships In the case of a partnership, the term “control” means— (i) the holding of at least 50 percent of the capital or profits interests in the partnership, or (ii) in the case of a limited partnership, the holding of any interest as a general partner. (C) Applicable family member For purposes of this subsection, the term “applicable family member” includes any lineal descendant of any parent of the transferor or the transferor’s spouse.