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 ?
with an infectious childlike joy ALEX RAACK 11FREUNDE MAGAZINE YESTERDAY
The upper two-thirds of the work mingles a chaos of sketched nudes -- holding poses that you might associate with art school models -- and animals, photos and the odd childlike crayon drawing against a wash of pastels
A heavy sleet is falling through the pines, but Lytton Musselman, a biologist at Old Dominion University, is oblivious as he races about with childlike glee.
A doctor, who favors euthanasia, was found who testified that she won't recover, although her parents insist she is capable of childlike reactions and might respond to proper therapy.
A simplistic, childlike quality to the artwork contributes to the endearing quality of this cheerful tale.
She told me that she wanted to meet Jesus with the simple and childlike faith of a first communicant.
Those of you more cynical that childlike will, of course, recall that RangersHonorary Chairman David Murray and Souness have remained close friends since they worked together in less austere times at Ibrox.
Rendered in a kinetic stylistic combination of childlike line drawings and splotches, not unlike the work of Paul Driessen, Hinton's energetic and amusing work expresses the awkwardness, fear and odd joys of life's temporary and chaotic journey.
The tricky part in playing her is getting the balance between a woman in her thirties who's sexually attractive to men but is also very childlike.
Then, too, Troupe reveals aspects of Miles Davis that are not apparent in the autobiography, such as his spiritual or mystical effect on the biographer, and his sensitive, delicate, childlike, and feminine side, not to mention his love of horses and of eating and cooking savory dishes.
Even though he speaks at times with a childlike excitement, he knows how to keep his cool and make rational, down-to-earth decisions.
The songs, from Senegal, Jamaica, Australia, Greece, France, Canada and others, are in many languages but share a bouncy beat and lyrics full of childlike wonder and appreciation for the natural world.