member of the family

(4) Member of family The term “member of the family” means, with respect to any designated beneficiary, an individual who bears a relationship to such beneficiary which is described in section 152(d)(2)(B). For purposes of the preceding sentence, a rule similar to the rule of section 152(f)(1)(B) shall apply.


26 USC § 529A(e)(4)

Scoping language

For purposes of this section
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