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 ?
It's an aura that has to do with a sort of benign cluelessness, a condition that even in middle age smacks of that phase between prepubescence and real adolescence.
This onset of prepubescence finds the sexes drawing apart in terms of gender role behaviors and segregating into same-sex groups for work and play.
How could something `so naughty' and yet so satisfying to the sexual curiosity of prepubescence come straight from the pages of the Holy Writ?