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 ?
Roy Kinnear, Chief Executive Officer of Air Seychelles, said: Were delighted that the children at the School of Exceptional Child had a fun day of games, music and entertainment with our pilots and cabin crew.
Roy Kinnear, Chief Executive Officer of Air Seychelles, said: It was a pleasure to welcome students from the School of the Exceptional Child on a special behind-the-scenes tour of the airport and our domestic hangar.
Every exceptional child receives individualized services and supports from caring and competent professional educators.
No one understands the meaning of long term child advocacy, day in day out advocacy, better than a parent of an exceptional child.

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