For federal purposes, the winnings of $900 are reported on the 1040, Line 21, and the losses up to the amount of winnings, $900, may be claimed on Schedule A under Other Miscellaneous Deductions; the remaining $40 may not be claimed.
half-sister - a sister who has only one parent in common with you. half sister, stepsister. sis, sister - a female person who has the same parents as another person; my sister married a musician.
etc. 1  In Indian English, cousin-sister is the term used to refer to a female cousin from the same generation as you, and cousin-brother is the term for a male cousin of the same generation. This is so because the word(s) in Indian languages that are closest to the concept of cousin are actually adjectives that are applied before the words for brother and sister in that language.