Examlex
For purposes of the related party rules, the taxpayer's parents are "related persons," but the taxpayer's siblings (brothers and sisters) are not.
Minor Child
A child who is legally underage and not considered capable of taking certain legal responsibilities.
Research Study
A systematic investigation designed to develop or contribute to generalizable knowledge through data collection, analysis, and interpretation.
Consent
Voluntary agreement or permission for something to happen, based on an understanding of what the action entails.
Child's Agreement
The consent or assent of a minor, under the age of legal competence, to participate in activities or decisions affecting them, often requiring parental permission.
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