Source: https://www.law.cornell.edu/uscode/text/26/153
Timestamp: 2018-11-17 11:31:44
Document Index: 109069668

Matched Legal Cases: ['§ 153', '§ 153', '§ 153', '§\u202f154', '§\u202f103', '§\u202f153', '§\u202f1901', '§\u202f1272', '§\u202f1301', '§\u202f207', '§\u202f1901', '§\u202f1272', '§\u202f1272', '§\u202f1301', '§\u202f1901']

26 U.S. Code § 153 - Cross references | US Law | LII / Legal Information Institute
U.S. Code › Title 26 › Subtitle A › Chapter 1 › Subchapter B › Part V › § 153
26 U.S. Code § 153 - Cross references
For deductions of estates and trusts, in lieu of the exemptions under section 151, see section 642(b).
For exemptions of nonresident aliens, see section 873(b)(3).
(Aug. 16, 1954, ch. 736, 68A Stat. 45, § 154; Pub. L. 89–809, title I, § 103(c)(2), Nov. 13, 1966, 80 Stat. 1551; renumbered § 153 and amended Pub. L. 94–455, title XIX, § 1901(b)(7)(A)(i), (C), Oct. 4, 1976, 90 Stat. 1794; Pub. L. 99–514, title XII, § 1272(d)(7), title XIII, § 1301(j)(8), Oct. 22, 1986, 100 Stat. 2594, 2658; Pub. L. 108–311, title II, § 207(14), Oct. 4, 2004, 118 Stat. 1177.)
A prior section 153, act Aug. 16, 1954, ch. 736, 68A Stat. 45, related to determination of marital status, prior to repeal by Pub. L. 94–455, title XIX, § 1901(b)(7)(A)(i), (d), Oct. 4, 1976, 90 Stat. 1794, 1803, applicable with respect to taxable years beginning after Dec. 31, 1976. See section 143 of this title.
2004—Pars. (1) to (4). Pub. L. 108–311 redesignated pars. (2) to (4) as (1) to (3), respectively, and struck out former par. (1) which read as follows: “For definitions of ‘husband’ and ‘wife’, as used in section 152(b)(4), see section 7701(a)(17).”
1986—Par. (4). Pub. L. 99–514, § 1272(d)(7), redesignated par. (5) as (4) and struck out former par. (4) which read as follows: “For exemptions of citizens deriving income mainly from sources within possessions of the United States, see section 931(e).”
Par. (5). Pub. L. 99–514, § 1272(d)(7), redesignated par. (5) as (4).
Pub. L. 99–514, § 1301(j)(8), substituted “section 7703” for “section 143”.
1976—Par. (5). Pub. L. 94–455, § 1901(b)(7)(C), added par. (5).
1966—Par. (3). Pub. L. 89–809 substituted “873(b)(3)” for “873(d)”.