sibling
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 529 — for purposes of this section
For purposes of this paragraph, the term "sibling" means an individual who bears a relationship to the designated beneficiary which is described in section 152(d)(2)(B).
42 U.S.C. § 675 — as used in this part (2 versions over time)
The term "sibling" means an individual who satisfies at least one of the following conditions with respect to a child:
(A) The individual is considered by State law to be a sibling of the child.
(B) The individual would have been considered a sibling of the child under State law but for a termination or other disruption of parental rights, such as the death of a parent.