Source: https://law.justia.com/codes/us/2015/title-26/subtitle-a/chapter-1/subchapter-b/part-v/sec.-151/
Timestamp: 2020-04-02 10:21:41
Document Index: 461045765

Matched Legal Cases: ['§ 151', '§801', '§941', '§201', '§1901', '§102', '§104', '§426', '§103', '§1847', '§6010', '§11101', '§511', '§13201', '§1615', '§1', '§306', '§102', '§412', '§206', '§101', '§ 151', '§151', '§801', '§941', '§201', '§1901', '§102', '§104', '§426', '§103', '§1847', '§6010', '§11101', '§511', '§13201', '§1615', '§1', '§306', '§102', '§412', '§206', '§101']

26 U.S.C. § 151 (2015) - Allowance of deductions for personal exemptions :: Title 26 - Internal Revenue Code (Sections 1 - 9834) - US Code :: Justia
Justia US Law US Codes and Statutes US Code 2015 US Code Title 26 - Internal Revenue Code (Sections 1 - 9834) Subtitle A - Income Taxes (Sections 1 - 1564) Chapter 1 - Normal Taxes and Surtaxes (Sections 1 - 1400U-3) Subchapter B - Computation of Taxable Income (Sections 61 - 291) Part V - Deductions for Personal Exemptions (Sections 151 - 153) Sec. 151 - Allowance of deductions for personal exemptions
Sec. 151 - Allowance of deductions for personal exemptions
Source Credit Aug. 16, 1954, ch. 736, 68A Stat. 42; Pub. L. 91-172, title VIII, §801(a)(1), (b)(1), (c)(1), (d)(1), title IX, §941(b), Dec. 30, 1969, 83 Stat. 675, 676, 726; Pub. L. 92-178, title II, §201(a)(1), (b)(1), (c), Dec. 10, 1971, 85 Stat. 510, 511; Pub. L. 94-455, title XIX, §1901(a)(23), Oct. 4, 1976, 90 Stat. 1767; Pub. L. 95-600, title I, §102(a), Nov. 6, 1978, 92 Stat. 2771; Pub. L. 97-34, title I, §104(c), Aug. 13, 1981, 95 Stat. 189; Pub. L. 98-369, div. A, title IV, §426(a), July 18, 1984, 98 Stat. 804; Pub. L. 99-514, title I, §103, title XVIII, §1847(b)(3), Oct. 22, 1986, 100 Stat. 2102, 2856; Pub. L. 100-647, title VI, §6010(a), Nov. 10, 1988, 102 Stat. 3691; Pub. L. 101-508, title XI, §§11101(d)(1)(F), 11104(a), Nov. 5, 1990, 104 Stat. 1388-405, 1388-407; Pub. L. 102-318, title V, §511, July 3, 1992, 106 Stat. 300; Pub. L. 103-66, title XIII, §§13201(b)(3)(G), 13205, Aug. 10, 1993, 107 Stat. 459, 462; Pub. L. 104-188, title I, §§1615(a)(1), 1702(a)(2), Aug. 20, 1996, 110 Stat. 1853, 1868; Pub. L. 106-554, §1(a)(7) [title III, §306(a)], Dec. 21, 2000, 114 Stat. 2763, 2763A-634; Pub. L. 107-16, title I, §102(a), June 7, 2001, 115 Stat. 44; Pub. L. 107-147, title IV, §§412(b), 417(6), Mar. 9, 2002, 116 Stat. 53, 56; Pub. L. 108-311, title II, §206, Oct. 4, 2004, 118 Stat. 1176; Pub. L. 112-240, title I, §101(b)(2)(B), Jan. 2, 2013, 126 Stat. 2317.
Statutes at Large References 83 Stat. 675, 676, 726
85 Stat. 510
90 Stat. 1767
92 Stat. 2771
95 Stat. 189
98 Stat. 804, 805
100 Stat. 2102
102 Stat. 3691
104 Stat. 1388-405
106 Stat. 300
107 Stat. 459
110 Stat. 1853
115 Stat. 44
116 Stat. 53, 54
118 Stat. 1176
126 Stat. 2317
Public and Private Laws Public Law 91-172, Public Law 92-178, Public Law 94-455, Public Law 95-600, Public Law 97-34, Public Law 98-369, Public Law 99-514, Public Law 100-647, Public Law 101-508, Public Law 102-318, Public Law 103-66, Public Law 104-188, Public Law 106-554, Public Law 107-16, Public Law 107-147, Public Law 108-311, Public Law 112-240
26 U.S.C. § 151 (2015)
§151. Allowance of deductions for personal exemptions(a) Allowance of deductions
(3) Phaseout(A) In general
(B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, by substituting "calendar year 1988" for "calendar year 1992" in subparagraph (B) thereof.
(Aug. 16, 1954, ch. 736, 68A Stat. 42; Pub. L. 91–172, title VIII, §801(a)(1), (b)(1), (c)(1), (d)(1), title IX, §941(b), Dec. 30, 1969, 83 Stat. 675, 676, 726; Pub. L. 92–178, title II, §201(a)(1), (b)(1), (c), Dec. 10, 1971, 85 Stat. 510, 511; Pub. L. 94–455, title XIX, §1901(a)(23), Oct. 4, 1976, 90 Stat. 1767; Pub. L. 95–600, title I, §102(a), Nov. 6, 1978, 92 Stat. 2771; Pub. L. 97–34, title I, §104(c), Aug. 13, 1981, 95 Stat. 189; Pub. L. 98–369, div. A, title IV, §426(a), July 18, 1984, 98 Stat. 804; Pub. L. 99–514, title I, §103, title XVIII, §1847(b)(3), Oct. 22, 1986, 100 Stat. 2102, 2856; Pub. L. 100–647, title VI, §6010(a), Nov. 10, 1988, 102 Stat. 3691; Pub. L. 101–508, title XI, §§11101(d)(1)(F), 11104(a), Nov. 5, 1990, 104 Stat. 1388–405, 1388-407; Pub. L. 102–318, title V, §511, July 3, 1992, 106 Stat. 300; Pub. L. 103–66, title XIII, §§13201(b)(3)(G), 13205, Aug. 10, 1993, 107 Stat. 459, 462; Pub. L. 104–188, title I, §§1615(a)(1), 1702(a)(2), Aug. 20, 1996, 110 Stat. 1853, 1868; Pub. L. 106–554, §1(a)(7) [title III, §306(a)], Dec. 21, 2000, 114 Stat. 2763, 2763A-634; Pub. L. 107–16, title I, §102(a), June 7, 2001, 115 Stat. 44; Pub. L. 107–147, title IV, §§412(b), 417(6), Mar. 9, 2002, 116 Stat. 53, 56; Pub. L. 108–311, title II, §206, Oct. 4, 2004, 118 Stat. 1176; Pub. L. 112–240, title I, §101(b)(2)(B), Jan. 2, 2013, 126 Stat. 2317.)
"(1) In general.—Except as provided in paragraph (2), the term 'exemption amount' means—