family member

(6)The term “family member” means, with respect to any individual— (A)a dependent (as such term is used for purposes of section 9801(f)(2)) of such individual, and (B)any other individual who is a first-degree, second-degree, third-degree, or fourth-degree relative of such individual or of an individual described in subparagraph (A).

Source

26 USC § 9832(d)(6)


Scoping language

For purposes of this chapter
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