relative of the taxpayer

(3) Relative defined For purposes of paragraph (1), the term “relative of the taxpayer” means an individual who, with respect to the taxpayer, bears any of the relationships described in subparagraphs (A) through (G) of section 152(d)(2).

Source

26 USC § 170(g)(3)

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Scoping language

None identified, default scope is assumed to be the parent (part VI) of this section.

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