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.
(December 2009) The term sister school (or brother school) has several meanings: a definite financial commerce between two colleges or universities. two schools that have a strong historical connection. two schools which have social activities involving students from both schools.