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 ?
This all-powerful but malevolent being offers to help, provided that Picard can beat him at a childishly simple game involving a penny.
So many of us are childishly obsessed with whether someone's gay or not.
While others were dancing she wandered around, childishly tugging at her dress or rubbing her nose and yet, being on the brink of womanhood, ready to flirt with the boys.
The screenplay by Jan Sardi, however, rearranges the narrative chronology: At the very beginning we have seen the mature David, chain-smoking, out-of-control, yet almost childishly good-humored, gain entrance to an Australian wine bar and entertain patrons by playing the piano with gusto and a suggestion of contentment.
Limbaugh's is childishly ironic--shrewd and funny, to be sure, but uninterested in making anybody do anything except listen to Rush Limbaugh.
Four adults squeeze in at a pinch, you can specify an electric fabric roof and the Bluetooth and MP3 capability is - even for me - childishly simple to hook up.
Ever since that time, the US and the UK have had an unreasonable prejudice against Russia, whom they refer to in childishly personalised terms as "Stalin's" or "Putin's" Russia, with no regard or respect for the 20 million Russians who died to defeat Nazism.
Left to their own devices, Vic and Bob would be in danger of disappearing up their own comedy backsides, although the scene where they're trying to keep quiet in the kitchen is so childishly slapstick it's wonderful.
I prepare very diligently anyway, I am always very professional in what I do, but his attitude and the way he has conducted himself - very, very childishly, immaturely, arrogantly - in the build-up to the fight, has given me that little bit of extra motivation to just grit my teeth in sparring and push on at the end of the run, everything that makes me a bit fitter and sharper on the night.
Beckham was seen beaming in the photo with the birthday girl right next to him, and he couldn't resist acting a bit childishly as he put two fingers up behind Joanne's head.
What I've seen looks childishly hilarious, just like the series - at one point Jay wakes up in the scorching Mediterranean sun to discover he spent the night face-down in an ants' nest.