Who are considered lineal heirs and lineal descendants for the purpose of inheritance taxes? Lineal heirs are grandfather, grandmother, father, mother, and their children. Children include natural children, whether or not they have been adopted by others; adopted children; and stepchildren. Lineal descendants include all children of the natural parents and their descendants, whether or not they have been adopted by others; adopted descendants and their descendants and step-descendants.
India is the latest country to have officially stopped endemic transmission of polioâwith its last reported case in 2011. Only three countries remain where the disease is endemicâAfghanistan, Pakistan and Nigeria.
Although polio has been around since ancient times, its most extensive outbreak occurred in the first half of the 1900s until the polio vaccine was introduced in 1955. At the height of the polio epidemic in 1952, nearly 60,000 cases with more than 3,000 deaths were reported in the United States alone. However, with widespread vaccination, wild-type polio, or polio occurring through natural infection, was eliminated from the United States by 1979 and the Western hemisphere by 1991.