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 ?
As we officially enter the summer season this week -- known as the 'season of trauma' among children's hospitals due to the escalation of emergency room visits as a result of injuries -- Get On Board with Child Safety offers specific prevention strategies to address the knowledge gaps unveiled in this survey.
Most widows from social classes that did not own property were dependent on benefits from organized charity or had to find work in low-paid, home-based employment, like washing, knitting, and sewing, that made it possible to combine an occupation with child and home care.
Kincaid tries to find a historical explanation for our current cultural preoccupation with child sexual abuse.