Examlex
In 2018, a taxpayer takes six clients to an NBA playoff game. If all of the tickets (list price of $120 each) are purchased on the Internet for $1,800 ($300 each), only $60 ($120 × 50% overall limitation) per ticket is deductible.
Nuclear Family
A family group consisting of two parents and their children (biological or adopted), considered the basic social unit.
Multi-parent
A familial or parenting arrangement that involves more than two individuals contributing to the parenting roles and responsibilities for one or more children.
Single Parent
An individual who assumes the role of sole caregiver and provider for one or more children without the assistance of another parent in the household.
Extended Families
Family groups that extend beyond the nuclear family, including grandparents, aunts, uncles, and other relatives.
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