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 ?
Stalls selling different I-Day related items were found surrounded by youngsters who are eagerly waiting for the Independence Day celebrations and such stalls have been set up at several markets and footpaths.
Stalls of different Azadi accessories are surrounded by youngsters who are eagerly waiting for the Independence Day (I-Day) celebrations.
The video shows four men beating a youngster who is wearing kandoura and knocking him to the ground.
However, Youngster Club could score only 111 runs for the loss of nine wickets.
Outside, a group of Roma youngsters is enjoying the sunshine on what turned out to be the final warm day of a long-appropriately named--"gipsy" summer.
A FOOTBALL academy which encourages youngsters to follow their dreams and also provides a half-way house for young players released by topnotch clubs is set to expand following its success.
FOOTBALL is helping tackle yob behaviour on Anglesey with youngsters pledging to stay on the straight and narrow in return to free soccer sessions.
While foraging, a meerkat often catches tidbits to give to youngsters that it doesn't see but still hears.
Nationwide, African American youngsters account for 16.9% of the student population yet the), constitute 33.4% of all suspensions (Education Trust, 1998).
After snack time, another youngster challenged the class with the following problem: "What is 36 plus 36?" During mathematics time Richard, Joey, and Zoe decided to work on this challenge.
The youngster should make slow, gradual weight increments--no more than 1-2.5 lbs.
Youngsters who have experienced a catastrophic event often need support from parents and teachers to avoid long-term emotional harm.