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 ?
He wouldn't normally be interested in someone acting so childishly.
But he has been acting extremely childishly of late in my opinion.
Gaunt says: "We will not be deliberately offensive by childishly swearing but no doubt some of our opinions will offend, however no one has the right not to be offended.
The childishly smutty discussions were endured by a Jeremy Kyle-style studio audience of 100 people.
Speaking to the media, Mr Hashmi advised Imran Khan not to act childishly as the judicial commission was "very significant "initiative.
One other childishly irresistible detail retained from the first series are all the wrongly captioned celebrity talkingheads.
When the existence of God does come up--for example, in arguments from science against creationism--the notion of God that is rejected is often one that is childishly naive.
CONTEMPT Childishly mimicking as he delivers piece But Clifford, who was found guilty on Monday of eight counts of sexual assault - four of them involving a 15-yearold, remained defiant as he arrived for sentencing yesterday at Southwark crown court in South East London.
Then she questioned Modi: "Why do you behave childishly if you are dreaming to become the prime minister of the country?
According to the Mirror, Swann, who is commentating for the BBC on the one-day team in the Caribbean, expressed his disappointment at the 'ugly exchange', adding that Pietersen reacted childishly to Prior's 'naive' comments, which the wicketkeeper believed in.
Quote: "I behave really very childishly and like a teenager.
I prepare very diligently anyway, I am always very professional in what I do, but his attitude and the way he has conducted himself - very, very childishly, immaturely, arrogantly - in the build-up to the fight, has given me that little bit of extra motivation to just grit my teeth in sparring and push on at the end of the run, everything that makes me a bit fitter and sharper on the night.