### Question
How is the "member of the decedent's family" defined?


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

> 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**

