### Question
What does physician mean?


### Answer
**Physician** has the following meaning in *26 U.S.C. § 213*:

> 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**

