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 ?
We have the good sprog on one page, which guides readers through how the body works, including the heart, digestive system and brain, while the bad sprog pages clearly show what we all suspected: that bad sprogs with big, smelly feet are full of slime, rusty pipes and have to be pumped up regularly with sprog gel as they have no bones.
She makes all divorced women look like greedy, money-grabbing ladies of leisure who have only to drop a sprog to retire to the sofa for the next 20 years.
NOW that David Beckham has revealed an affinity with Bill Shakespeare by naming his second sprog Romeo, what's he going to call the next one?
Contract awarded for Portable Monitor Multiparameter Sprog.
Olly has been practising his coochie-coochie-coo face on Robbie Williams's ninemonth-old sprog Teddy while they've been on tour together.
CAN'T believe the name Julia Roberts and her husband, Danny Moder, have given the new sprog - Henry Daniel.
If your sprog is alarmed at the hint that Father Christmas is fictitious, how will he or she accept death, say, or parental misdeeds?
The pal added: "They both decided it was time to have another sprog and they're abstaining from all bad behaviour.
1]gninger pEN andre sprog end dansk accepteres ikke.
Now, Britney is thinking of dropping her sprog on the African plains too, in order to get away from "press intrusion".
She doesn't share any screentime with her new hubby but the Douglas sprog gets his film career off to a flying start while still just a bump.
WISH Rod and Penny would shut up about their imminent sprog.