### Question
What is the definition of member of the family?


### Answer
The definition of **member of the family** is as follows in *26 U.S.C. § 2702*:

> 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**

