### Question
How is the "physician" defined?


### Answer
The term **physician** is defined in *26 U.S.C. § 213* as follows -

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

#### Citation:
  - *26 U.S.C. § 213*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VII-ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS**

