Student
498 Points
Joined February 2010
Dear Sir,
Answer to your Question No. 1 ,
Lineal Ascendant means your father,grandfather, great grand father...
Lineal Descendant means your son, grand son, great grand son....
Answer to your Question No. 2
From the above explanation it is clear that your sister's daughter is not your lineal ascendant or descendant but a lineal descendant of your sister only..
Answer to your Question No. 3
Your cousin is not your brother.. he should be your own brother...But your mama will be included in the defintion of the relative for the purpose of taxability of gift ( Since he should be brother of either of your parents) But your mama's son is not included in the definiton of relative
Hope you are clear...
Regards,
Bala