### Question
What is the definition of member of the family?


### Answer
The definition of **member of the family** is as follows in *26 U.S.C. § 2057*:

> given to such term by section 2032A(e)(2).

#### Citation:
  - *26 U.S.C. § 2057*
  - Heading: **Subtitle B-Estate and Gift Taxes > CHAPTER 11-ESTATE TAX > Subchapter A-Estates of Citizens or Residents > PART IV-TAXABLE ESTATE**

