### Question
What does relative of the taxpayer mean?


### Answer
**Relative of the taxpayer** has the following meaning in *26 U.S.C. § 170*:

> an individual who, with respect to the taxpayer, bears any of the relationships described in subparagraphs (A) through (G) of section 152(d)(2)

#### Citation:
  - *26 U.S.C. § 170*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

