### Question
How does Income Taxes define relative?


### Answer
Under *26 U.S.C. § 213*, **relative** is defined as:

> an individual bearing a relationship to the individual which is described in any of subparagraphs (A) through (G) of section 152(d)(2)

#### 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**

