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 ?
Then she questioned Modi: "Why do you behave childishly if you are dreaming to become the prime minister of the country?"
BEIRUT: The parents of the young men who vandalized United Nations Interim Force in Lebanon (UNIFIL) vehicles earlier this month in Tyre stressed on Tuesday that their children's act was "reckless." The parents issued a statement saying the young men acted childishly and recklessly when they slashed the tires of about seven UNIFIL vehicles.
My dad--former factory worker, boxer, hardscrabble farm boy, now leveled by a stroke and unable to talk back--was often addressed childishly during a seven-year hospitalization.
In his judgment, Commissioner Mr Richard Mawry QC said the introduction of postal voting on demand had made electoral fraud of this type "childishly easy" to commit.
And worst of all, we childishly bought into the con game that the Chalabi-led Iraqi National Congress was going to waft magically into power, erasing overnight centuries of sectarian chaos and bringing Camelot II to a place that has progressed little beyond the Age of Nebuchadnezzar.
At first he was drawn to a fringe Christian cult called the Manichees, charmed by their hype that while they followed reason, Catholics childishly demanded faith.
Should I ever meet Hoch, then, it will be nice to childishly remind him that on these shores he's only ever known as 'The Choke' because of the tiddler he missed to win the 1989 Masters, though I doubt very much he gives a stuff since he's trousered a few zillion bucks since.
Though distrustful of the smooth-talking bureaucrat Antisa, they childishly enjoy the elaborate dress-up required for his impersonation scheme, sporting false scars and blackened teeth and flourishing machine guns with gusto.
The current test, a collection of questions ranging from childishly simple to moderately complex, has long been criticized for its inconsistency and for failing to convey a strong sense of what it means to be an American.
The conceit is childishly simple but immediately appealing (British viewers will be reminded of the much parodied animated logo for Channel 4 Television) and effectively emphasizes the fragility of De Stijl's original agenda, and the way any "pure" aesthetic ideal is doomed to collapse.
It is true that although I would characterize my religion as childishly magical, formed on its deepest level by the metaxu which surrounded me in my childhood, it was the adhesions of Polishness in Catholicism that later distanced me from the Church.
Tolkien's hobbits, when contrasted with the (literally!) towering, heroic figures - Gandalf, Aragorn, Boromir, Elrond, and many others - that surround them, appear weak, childishly naive, and more concerned about smoking their pipes and singing songs than carrying out heroic deeds.