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 ?
Millar, left, celebrates with David Weatherston after netting a late spot-kick to earn Steven Pressley's Bairns a vital point
Bairns dug deep though and sent the place wild in the 90th minute.
The Bairns looked capable of scoring at will and Halliwell kept the Bully Wee in contention with a stunning save from Pedro Moutinho in 22 minutes.
Martin is travelling through to Glasgow for the final with his family, and is predicting a narrow win for his beloved Bairns.
Kevin McGowne produced a last-ditch tackle on Russell Latapy and Ian MacSween just failed to control James Sharp's probing ball as the Bairns continued to press for the opener.
FALKIRK midfielder John O'Neil can't believe the Bairns are two points off the pace after their title defence got off to a shaky start.
The boyhood Bairns fan was the hero last month when his header earned a backs-to-thewall 1-0 victory and a chance to the trophy for the first time since 1957.
Bairns started brightly with Ross Laidlaw holding a Lyle Taylor header before the keeper did well to tip David Weatherson's dig round a post.
Derek Colquhoun was first to threaten for the Bairns when he fastened onto a weak Kevin Fotheringham header and ran purposefully at the Clyde defence.
And Christie revealed that the brewers had pledged to work with the Bairns even if their hopes of returning to the top flight are dashed at the end of the season.
In a Facebook page set up to promote the idea, one Bairns fan writes: "Falkirk reaching the Scottish Cup Final is a massive event for our town.
Lyle Taylor's 17th goal of the season had given the Bairns the lead after 13 minutes.