### Question
How does Computation of Taxable Income define relative of the taxpayer?


### Answer
Under *26 U.S.C. § 170*, **relative of the taxpayer** is defined as:

> an individual who, with respect to the taxpayer, bears any of the relationships described in paragraphs (1) through (8) of section 152(a)

#### 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**

