member of the family

(2) Member of family The term “member of the family” means, with respect to any designated beneficiary— (A) the spouse of such beneficiary; (B) an individual who bears a relationship to such beneficiary which is described in subparagraphs (A) through (G) of section 152(d)(2); (C) the spouse of any individual described in subparagraph (B); and (D) any first cousin of such beneficiary.

Source

26 USC § 529(e)(2)


Scoping language

None identified. Default scope is assumed to be the entire title.
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