§ 153. - Cross References
26 U.S.C. § 153
in: § 153. - Cross References
- (1) For deductions of estates and trusts, in lieu of the exemptions under section 151, see section 642(b).
- (2) For exemptions of nonresident aliens, see section 873(b)(3).
- (3) For determination of marital status, see section 7703. (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.)
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