family member

(6) Family member 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).


26 USC § 9832(d)(6)

Scoping language

for purposes of section 9801
Is this correct? or