### Question
How does NORMAL TAXES AND SURTAXES define physician?


### Answer
Under *26 U.S.C. § 101*, **physician** is defined as:

> given to such term by section 1861(r)(1) of the Social Security Act (42 U.S.C. 1395x(r)(1)).

#### Citation:
  - *26 U.S.C. § 101*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

