applicable family member
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 2701 — for purposes of this section (2 versions over time)
For purposes of this subsection, the term “applicable family member” includes any lineal descendant of any parent of the transferor or the transferor's spouse.
26 U.S.C. § 2701 — for purposes of this section
The term “applicable family member” means, with respect to any transferor—
(A) the transferor's spouse,
(B) an ancestor of the transferor or the transferor's spouse, and
(C) the spouse of any such ancestor.