### Question
Can you define what photographer means?


### Answer
**Photographer** is defined as the following in *26 U.S.C. § 263A*:

> any individual if the personal efforts of such individual create (or may reasonably be expected to create) a photograph or photographic negative or transparency

#### Citation:
  - *26 U.S.C. § 263A*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART IX-ITEMS NOT DEDUCTIBLE**

