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 ?
The educational pattern of multi-partner fertility is different from childlessness, as the propensity to have children with more than one woman is most pronounced among those with low education.
Most men were too "embarrassed" to do anything proactive about their "problem"; but their passivity meant that their wives suffered the social scrutiny and blame for the ongoing childlessness, including among husbands' relatives.
According to the Census Bureau, the largest increase in childlessness occurred among women without college degrees.
Brent's final mediating space, between isolated childlessness and a home with her children, is not the dream she wished for, but it is nonetheless a secure site that provides security and comfort, unencumbered by racial prejudice or sexual danger.
It expands a woman's reproductive options against childlessness and allows her to overcome the increasing gap between the optimal age medically and socially
Motherland inches its way through airbrushed beauty, boob jobs and Botox, the might of motherhood and the challenge of childlessness.
Other motifs that reflect this suggestion of the individual body as the body politic are placelessness/homelessness and absence of the mother and/or childlessness.
Jennie made inquiries through COTS - Childlessness Overcome Through Surrogacy - and in 2008 she delivered a healthy baby boy.
Many in Africa's most populous country see childlessness as a curse.
She is also a regular speaker on the subject and works closely with More to Life, a charity which supports those learning to live with involuntary childlessness.
The postponement of childbearing until the mid-30s or later increases the proportion of couples with fertility problems, increases the risk of becoming a fertility patient, and increases the risk of childlessness or having fewer children than desired.
The parents of the Virgin Mary, Joachim and Anna, in praying for an end to their childlessness vowed that if a child was born to them, they would dedicate him or her to the service of God.