sibling
Defined in 2 places across 2 titles of the United States Code.
3 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.
Source
- 2014–201542 U.S.C. § 675The Public Health and Welfare · Definitions · as used in this part
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).
Source
- 2019–present26 U.S.C. § 529Internal Revenue Code · Qualified tuition programs · for purposes of this section
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.
Source
- 2015–present42 U.S.C. § 675The Public Health and Welfare · Definitions · as used in this part