lineal+descendants
131issue — I. n. 1. Egress, exit, outlet, way out, passage out. 2. Delivering, delivery, sending out. 3. Amount issued, number printed, impression, edition. 4. Edition, copy, number. 5. Event, consequence, end, termination, conclusion, consummation, result …
132family partnership — In tax law, partnership consisting of members of family and such members shall include only a spouse, ancestors, lineal descendants, and any trusts for the benefit of such persons. I.R.C. No. 704(e) One which family members control by being… …
