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 ?
Census Bureau, Census 2000 Brief, Grandparents Living with Grandchildren: 2000 (2), younger grandparents were more likely to be responsible for their grandchildren than older grandparents.
Just when the 91-year-old was getting used to 52 grandchildren and great-grand- children, along came a great-great grandchild.
The best time for clients to start educating children and grandchildren about financial matters is early.
Surprisingly, 78 percent say their adult grandchildren motivate them to stay healthy and health is top-of-mind for the greatest generation--particularly in relation to their adult grandkids.
Loving daughter Marie, Ray, Marie, Paula, Peter, David and all your loving grandchildren and great grandchildren xx
LONDON, December 16, 2010 /PRNewswire/ -- M&S Money has revealed that as parents begin to feel the pinch of Government cuts, new research shows that grandparents in the UK are providing more than GBP6000 of support to grandchildren.
Three-quarters of grandparents said they made a financial contribution towards the cost of raising their grandchildren, with the average person spending pounds 50,352 on their first grandchild during the first 18 years of their life, according to Yours Magazine.
To mam, happy 90th birthday, words cannot express what I need to say, thinking of you always, daughter Jenny, son-in-law John, grandchildren Dawn, Steph, Yvonne, Chris, William and Paul.
GRANDPARENTS have a role with the early development of their grandchildren, often necessary when the child's parents are busy earning a living or making a home.
Believe it or not, our family has never missed a year since 1893, even during the Depression,'' said Suzanne Walker of Westlake Village, who joined her mother, children and grandchildren to make hundreds of candy canes from scratch.
In Letter Ruling 200602002, the IRS ruled that a donor's prepayment of tuition for each of six grandchildren for multiple years through grade 12, made directly to a school, will be deemed qualified transfers excluded from the girl tax under Sec.