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 ?
For the rest of us, our children tend to be what leads us back to the strong medicine of fantasy and invention that marked our own first childishness, worked out in riddles, games, and stories, sometimes as songs and frequently in rhyme.
Shakespeare suggests that growing into childishness afflicts not just "old Polonius" but the Danish court as well.
Nair seems to suggest that children, though not necessarily safe from the world, somehow understand it better, or at least are not as corrupted as their elders--and that adults who preserve their sense of childishness somehow have a more authentic connection to life.
Of much greater concern is personality change, which affects 49%, 80%, and 65% of patients by 3 months, 2 years, and 10 years after injury respectively Previous behavioral traits may be magnified, and patients may exhibit childishness, disinhibition, social inappropriateness, restlessness, emotional lability decreased social contact, and loss of spontaneity or poverty of interest.
I now put Churchill with all his idiosyncrasies, his indulgences, his occasional childishness, but also his genius, his tenacity and his persistent ability, right or wrong, successful or unsuccessful, to be larger than life, as the greatest human being ever to occupy 10 Downing Street.
to announce that the coming generation was "desensitized," and to rail about childishness and triviality.
From the crumbling tower of the sophistication born of mere experienced longevity, I see the essential childishness of Dowson's devotion to the romantic image, to self-consciously practised bohemianism.
The White middle-class view that equates childishness with blackness per se negates full participation in citizenship, both for Black American soldiers and for growing Black children.
Naturally, whites believed that black spending revealed the childishness of the race.
Anybody who disagrees on so called patriotic grounds is guilty of childishness.
The prevailing Ladino view of the Indian was - and remains - overtly and strongly rascist, based on the conviction that the Indian is by nature not only inferior but also characterized by a potentially dangerous childishness.
The problem with the "footprints" story is not that it consoles, but that it presents passivity and childishness as the most consoling aspects of our relation with God.