### Question
How does SPECIAL VALUATION RULES define member of the family?


### Answer
Under *26 U.S.C. § 2702*, **member of the family** is defined as:

> given such term by section 2704(c)(2).

#### Citation:
  - *26 U.S.C. § 2702*
  - Heading: **Subtitle B-Estate and Gift Taxes > CHAPTER 14-SPECIAL VALUATION RULES**

