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.
Polio rose to epidemic proportions in the United States with more than 21,000 cases reported in 1952 [3]. With the development of effective vaccines against the virus during the 1950s the incidence of poliomyelitis went in decline and the last case of wild-type virus reported in the United States was in 1979.