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 ?
When the firm decided to open its own center, they spent two years contracting with a child care center five miles away from its headquarter plant.
This is a department like any other," claims Dianne Keel Atkins, director of corporate child care services for Hoffman-La Roche.
Employees like Rudolph Brown say the Roche Child Care Center, where he brings his 5-year-old daughter, Kalea, has kept him with the company.
While child care centers located on or near a company site sound perfect, they are costly to establish and support and may not be the most effective use of corporate dollars.
In several cases, developers of corporate office parks are contracting with major child care providers to manage facilities that developers will build and use to attract corporate clients.
Other companies interested in providing on- or near-site child care are offering emergency child care when arrangements break down.
As Jennie, a 27-year-old African-American mother stated, "I do believe that after a certain time period, it becomes detrimental to the child if they are absent too long .
Nine of the 12 fathers with children under age two were seeing their child regularly.
Every night her two-year-old would kiss the only picture she had of her son's father, taken when her child was one month old.
A concern of these mothers was their struggle with how to make the relationship between their child and the child's father better than the one they had with their father.
After she was awarded child support, the father made payments regularly and visited his child, even though during the pregnancy he had ignored the mother.