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.
1894, first outbreak of polio in epidemic form in the U.S. occurs in Vermont, with 132 cases. 1908, Karl Landsteiner and Erwin Popper identify a virus as the cause of polio by transmitting the disease to a monkey.1916, large epidemic of polio within the United States.1921, Franklin Delano Roosevelt (FDR) contracts polio at age 39.908, Karl Landsteiner and Erwin Popper identify a virus as the cause of polio by transmitting the disease to a monkey. 1916, large epidemic of polio within the United States. 1921, Franklin Delano Roosevelt (FDR) contracts polio at age 39.