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 ?
However, our ILI data are well correlated with influenza virus activity data (15) (Figure 2), and large increases in incidence among schoolchildren during winter 2009 coincide with the influenza A(H1N1) pdm09 virus pandemic period, suggesting that fluctuations in ILI incidence in Chile are primarily attributable to influenza.
He added that inculcating regular oral hygiene among schoolchildren and adolescents is essential.
With a goal to encourage creativity amongst schoolchildren, workshops led by Salisbury provided a history of the castles in North Wales as a stimulus for poetic writings.
HONOURING THE DEAD: Middlesbrough schoolchildren clutch their own poppy tributes
The authors suggest several possible explanations, such as the fact that acceptable spirometry results were available for only 37% of the working children compared with 90% of the schoolchildren.
As part of the project, schoolchildren are also being invited to collect unwanted books from home to donate.
Easy-to-read signs were created by an established artist, while adults with learning difficulties from Stockbridge Resource Centre and schoolchildren from Huyton With Roby primary, St Aiden's Catholic primary and St Columbus' Catholic primary schools designed public art at the site.
Some 600 people including war veterans, schoolchildren and government officials attended the memorial held at the Museum of the War of Chinese People's Resistance Against Japanese Aggression, the news agency said.
The activities include a 3-day workshop titled "Art Through Nature" for schoolchildren from May 17-19, daily from 9:00am to 1:00 pm at PMNH, Garden Avenue Shakarparian, a workshop "Understanding Nature" for media persons on May 18 at 9:30am at PMNH, a speech competition for schoolchildren on May 19 at PMNH at 9am, at PMNH, quiz competition for schoolchildren on May 20 from 8:30am to 12:30 noon, film shows from May 17-22 daily from 9am to 4pm at PMNH AV Centre and prize distribution ceremony of the celebration on May 24at 11am.
An Education Ministry official Saturday said around 115 teachers, schoolchildren and other employees were killed, 100 wounded and 35 buildings destroyed or blown up during the last six months of the ongoing year.
In front of a heckling gang of schoolchildren, they pulled him over and gave him a ticking-off.
BRUMMIE pop queen Jamelia has visited Africa as part of a new campaign urging schoolchildren to help combat hunger in the developing world.