### Question
What does relative mean?


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

> an individual bearing a relationship to the individual which is described in any of paragraphs (1) through (8) of section 152(a)

#### 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**

