26 USC Subtitle A, CHAPTER 1, Subchapter B, PART V: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter B, PART V: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter B-Computation of Taxable IncomePART V-DEDUCTIONS FOR PERSONAL EXEMPTIONS
Jump To: Amendments

PART V-DEDUCTIONS FOR PERSONAL EXEMPTIONS

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

        

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".

Part Referred to in Other Sections

This part is referred to in section 7703 of this title.