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 ?
Housemates have clearly taken the Big Brother primary school to heart and are revelling in their childish antics.
The routine was all about how ridiculous and childish the whole parliamentary thing is, you know when the actual issue becomes completely lost.
A week after Joe made his comments Jeffrey is still going on about it which seems a bit childish to me.
Until Oxnard fighter Fernando Vargas learns respect goes both ways, he'll always be ``Chico Fresa,'' after his latest act of childish temper.
The furious midfielder branded him childish and petty as a controversial transfer saga raged on.
In addition, there was a group of smaller, quasi-sculptural works, in which one little stretched canvas was affixed to the surface of another, both elementary, childish looking abstractions painted in saturated primaries and secondaries.
London, Sep 16 (ANI): Lady Gaga was branded 'a childish diva' by Vogue editor-in-chief Anna Wintour, according to the singer's biographer.
Sheriff Savage told Smith: "This was an ill-conceived, ill thought-out and, quite frankly, a rather childish thing to do.
The law was simply not designed to protect a person against hurt feelings, name calling or childish pranks,'' Brown's lawyer said in court papers.
This calmness is concentrated in the serenity of the faces of the portrayed friends, who never appear with last names, giving a childish quality to the placid and private atmosphere that Guibert wants to maintain in his work The photographic reality for the author of one of the most piercing stories about AIDS, A l'ami qui ne m'a pas sauve la vie (To the friend who did not save my life, 1990) was infused with visions on horseback somewhere between the phantasmatic and the lived, where alterity and absence are the principal parts--a good way to disprove photography's presumed objectivity despite the us of real and quotidian objects.
Secondly, it's childish and who will want to commit to anyone who's childish enough to play such games?
In fact, I would make the case that ads for every retail product you can think of are, across the board, much more childish in substance these days than comparable ads of several decades ago.