### Question
Can you define what member of the family means?


### Answer
**Member of the family** is defined as the following in *26 U.S.C. § 2033A*:

> given to such term by section 2032A(e)(2).

#### Citation:
  - *26 U.S.C. § 2033A*
  - Heading: **Subtitle B-Estate and Gift Taxes > CHAPTER 11-ESTATE TAX > Subchapter A-Estates of Citizens or Residents > PART III-GROSS ESTATE**

