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 is a viral disease that affects the nervous system, causing paralysis. It spreads through direct contact with people who have the infection. The first major polio epidemic in the United States occurred in 1916 and reached its peak in 1952. Of the 57,628 reported cases, there were 3,145 deaths.