 | United States. Court of Claims, Audrey Bernhardt - 1957 - 1028 páginas
...taxpayer and is a member of the taxpayer's household, or (10) An individual who — (A) is a descendant of a brother or sister of the father or mother of the taxpayer, (B) for the taxable year of the taxpayer receives institutional care required by reason of a physical... | |
 | 1939 - 1522 páginas
...stepfather or stepmother of the taxpayer, (F) A son or daughter of a brother or sister of the taxpayer, (<3) A brother or sister of the father or mother of the taxpayer, (H) A son-in-law, daughter-in-law, fatherin-law, mother-in-law, brother-in-law, or sister-in-law of... | |
 | United States - 1965 - 1110 páginas
...stepfather or stepmother of the taxpayer, (6) A son or daughter of a brother or sister of the taxpayer, (7) A brother or sister of the father or mother of the taxpayer, (8) A son-in-law, daughter-in-law, father-inlaw, mother-in-law, brother-in-law, or sister-inlaw of... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 páginas
...stepfather or stepmother of the taxpayer, (F) a son or daughter of a brother or sister of the taxpayer, (G) a brother or sister of the father or mother of the taxpayer, (H) a son-in-law, daughter-in-law, father-in-law, motherin-law, brothor-in-law, or sister-in-law of... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 páginas
...stepfather or stepmother of the taxpayer, (F) a son or daughter of a brother or sister of the taxpayer, (G) a brother or sister of the father or mother of the taxpayer, (H) a son-in-law, daughter-in-law, father-in-law, motherin-law, brother-in-law, or sister-in-law of... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 páginas
...stepfather or stepmother of the taxpayer, (F) a son or daughter of a brother or sister of the taxpayer, (G) a brother or sister of the father or mother of the taxpayer, (H) a son-in-law, daughter-in-law, father-in-law, motherin-law, brother-in-law, or sister-in-law of... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1798 páginas
...stepfather or stepmother of the taxpayer. (6) A son or daughter of a brother or sister of the taxpayer. (7) A brother or sister of the father or mother of the taxpayer. (8) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law of... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1136 páginas
...stepfather or stepmother of the taxpayer. (6) A son or daughter of a brother or sister of the taxpayer. (7) A brother or sister of the father or mother of the taxpayer. (8) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law of... | |
 | 1971 - 1474 páginas
...stepfather or stepmother of the taxpayer, (6) A son or daughter of a brother or sister of the taxpayer, (7) A brother or sister of the father or mother of the taxpayer, (8) A son-in-law, daughter-in-law, fatherin-law, mother-in-law, brother-in-law, or sister-in-law of... | |
 | 1966 - 658 páginas
...taxpayer and IE a member of the taxpayer's household, or (10) An individual who — (A) Is a descendant of a brother or sister of the father or mother of the taxpayer. (B) For the taxable year of the taxpayer receives institutional care required by reason of a physical... | |
| |
The father or mother of the taxpayer, or an ancestor of either... 
