26 USC Subtitle A, CHAPTER 1, Subchapter B, PART V: Front Matter

26 USC Subtitle A, CHAPTER 1, Subchapter B, PART V: Front Matter

*Public Law 119-60 has been enacted, but classifications have not been finalized. The currency ("laws in effect") date does not reflect acts for which classifications have not been finalized.

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: MiscellaneousAmendments

PART V-DEDUCTIONS FOR PERSONAL EXEMPTIONS

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".