### Question
How is the term physician defined?


### Answer
The term **physician** is defined in *26 U.S.C. § 101* as the following:

> given to such term by section 1861(r)(1) of the Social Security Act (42 U.S.C. 1395x(r)(1)).

#### Citation:
  - *26 U.S.C. § 101*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

