### Question
Can you define what child means?


### Answer
**Child** is defined as the following in *26 U.S.C. § 151*:

> an individual who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer

#### Citation:
  - *26 U.S.C. § 151*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART V-DEDUCTIONS FOR PERSONAL EXEMPTIONS**

