### Question
What is the definition of member of the decedent's family?


### Answer
The definition of **member of the decedent's family** is as follows in *26 U.S.C. § 2031*:

> any member of the family (as defined in section 2032A(e)(2)) of the decedent

#### Citation:
  - *26 U.S.C. § 2031*
  - Heading: **Subtitle B-Estate and Gift Taxes > CHAPTER 11-ESTATE TAX > Subchapter A-Estates of Citizens or Residents > PART III-GROSS ESTATE**

