Child

(redirected from Value of children)
Also found in: Dictionary, Thesaurus, Medical, Legal, Encyclopedia.

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 ?
In this study, the value of children approach was applied to the Gurung community, looking more specifically at different values attached to sons or daughters.
During the 1970s, the value of children in Nepal was studied at the community level (Karki 1988).
This had numerous consequences for the structure of farming, the value of children, and the nature of agrarian society, which amplified the differences between the Northeast and the two regions to the west.