Child

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Child

For tax purposes, the term child includes the taxpayer's son, duaghter, stepchild, eligible foster child, or a descedant of any of them, or an adopted child. It also includes the taxpayer's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
References in periodicals archive ?
Children are often not allowed to play outside or walk to school for fear of abduction, foul play, bullying, drugs, violence, and other dangers.
Most people attest, further, that children spend too much time with inactive technology such as watching television, devoting as much as three to five hours a day to TV-related entertainment.
Fear of the troubled young people they have wrought is prompting communities to abdicate responsibility for children at an increasingly rapid pace--we still wax sentimental about children, just so long as they are our own.
First, children are enrolled in programs that emphasize paring costs rather than child growth and development.
There is no question that Sanders (1887) was disturbed by children she saw wandering in the textile manufacturing town of Pawtucket.
She brought with her an understanding of children from three year's teaching experience and of publishing from a year's work in various departments at Macmillan.
Draw and tell: children as designers of Web interfaces.
come away astounded and awestruck by the high levels of symbolic and representational skill that children across the full range of abilities and disabilities come to display when the children become competent and confident in the "hundred languages of children.
For children who are entering the preoperational stage (2 to 4 years of age), there are additional ways to intervene.
Research on how to decrease teasing behavior and facilitate acceptance by other children is badly needed.

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