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 which may affect the spinal cord causing muscle weakness and paralysis. The polio virus enters the body through the mouth, usually from hands contaminated with the stool of an infected person. Polio is more common in infants and young children and occurs under conditions of poor hygiene. Paralysis is more common and more severe when infection occurs in older individuals.