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 ?
The survey conducted on around 10,000 schoolchildren in the age-group of 12 and 15 found 90 per cent of the children suffering from teeth-related diseases.
Schoolchildren from Grosmont and Grangetown wave off the restored loco, Joem in July 1987
The objective of the study was to assess the effect that sleep bruxism causes on the quality of life on schoolchildren aged 11-14.
Amir said the untested and expired cylinders are like ticking bombs attached to vehicles so no one would be allowed to play with lives of Schoolchildren in the city at any cost.
hosted a variety of rugby coaching sessions at the Alan Higgs Centre in Allard Way to help the schoolchildren improve their skills in the lead up to the match.
The heinous crime committed by the Pakistani Taliban last week was one of the brutalities of its kind against innocent schoolchildren.
HUNDREDS of poppies have been created by schoolchildren in commemoration of millions of soldiers killed in combat.
A visit paid to the Prosecutor General's Office by Naryn schoolchildren was the pilot; all regions are planned to be involved next year, Prosecutor General Aida Salyanova said on October 16 at the conference in support of women in law enforcement.
THOUSANDS of schoolchildren across Yorkshire are set to learn how to become lifesavers.
Because schoolchildren are considered to be high transmitters of influenza virus (higher contact rates, enhanced susceptibility to infection, and increased virus shedding relative to that among persons in other age groups), prompt school closure is expected to reduce transmission during a pandemic (2).
AS KASHMIR moves from rock salt of Pakistan to iodised salt, there is a remarkable reduction in iodine deficiency among schoolchildren of the Valley.
It will ensure that the nation's schoolchildren and students have a head start in life by empowering them to set goals for the future and help develop their self-esteem, self-motivation and communications skills.