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 ?
Michael Foley, defending, said Fair bairn contacted police to say she had hit him over the head with a bottle.
McGhee's heroics, allied with a superb display from loanee keeper Harry Burgoyne, lifted the Bairns, still unbeaten in 2019, three points clear of the drop zone.
The Bairns were first to threaten when Ian McShane picked out Jordan McGhee with a third-minute corner.
Only brilliant goalkeeping by Tony Bullock kept the Bairns at bay in one of the most one-sided games of the season.
Bairns responded and went close in 21 minutes when Scobbie got his head to a Murdoch corner but the defender's flick looped just over.
Bairns boss Pressley was full of praise for his young guns.
Courtney, who weighed in at 8lbs 14oz, has already been signed up as a member of the Junior Bairns fan club.
The Bairns started 2019 with just one defeat in their first 12 matches following a major upheaval in the January transfer window but the wheels then came off.
The Bairns tucked in and still had the best chance of the half as Rudden cut in from the left but took the wrong option trying to beat Conor Hazard from too tight an angle.
The MSP was delighted to be at the school recently to see the performance of Burns Bairns which pupils had been spending a lot of time on.
However, after drawing twice against the Bairns earlier in the season, at least Tony Mowbray survived another potential embarrassment - and he can thank Keane, who showed why he is reportedly being paid pounds 65,000 per week by the Parkhead club for his loan spell until the end of the season.
Bairns went into this game bottom of the table and their desperation was evident as, with a quarter of the game gone, Danny Invincibile's volley was parried away by Olejnik.