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 ?
49 for 6 Vanilla and raspberry flavour lollies perfect for despicable (or well-behaved) sprogs.
The sprogs and sprogetts may well have a lot of fun and undergo some worthwhile learning, but they will definitely not be experiencing a "camp".
I will let you know when the sprogs arrive so you know not to pick me on days of nappy changing.
Chatting at the De Grisogono party at the Eden Roc hotel, Paris told the Razz she wants lots of sprogs.
So we must cease our little Englander indignation at the news that heavily pregnant Nigerian women waddle from Heathrow into the nearest hospital's delivery bay to drop sprogs.
A princess is just an upper crust WAG: a nice piece of eye candy whose duty is to look good in a frock, pop out some sprogs, and quietly endure her husband's indiscretions.
Newbury's joint managing director said that the silver ring had only 234 customers on Hennessy day GREAT EXPECTATIONS 'I need all the winners I can get bearing in mind the school fees with two more sprogs on the way' Charlie Longsdon, whose wife Sophie is expecting twins next May, following the impressive success of Magnifique Etoile at Bangor
But Ayda and me are very loved up - sprogs on the way and all that business.
If the work dries up, I'd probably just live on my farm in Kent, pop out a few sprogs and get fat
It makes me laugh to read that a father can now take six months off work to be with their new sprogs, and be paid by the state .
No doubt just as devoted as those children of the career women who sat casting metaphorical stones and would never dream of offloading their sprogs with mommy.
Instead, we get fed a daily diet of shameless shirkers, churning out dozens of sprogs and living a life of widescreen TVs, fags and booze, courtesy of Mr Hardworking Taxpayer.