Notice: The uscode.house.gov website is currently operating in a temporary format. While the United States Code remains available from its authoritative source, some website features and functionality are temporarily unavailable.
The United States Code Online is current through Public Law 119-120 (October 7, 2026).
Search & Browse Currency and Updating Classification Tables Popular Name Tool Positive Law Codification Editorial Reclassification Downloads

PART V⁠—DEDUCTIONS FOR PERSONAL EXEMPTIONS — Front Matter

Chap.Sec.
151.Allowance of deductions for personal exemptions.
152.Dependent defined.
153.Cross references.

Editorial Notes

Amendments

1976⁠—Pub. L. 94–455, title XIX, § 1901(b)(7)(A)(ii), Oct. 4, 1976, 90 Stat. 1794, redesignated item 154 as 153 and struck out former item 153 “Determination of marital status”.