United States Code

USC most recently checked for updates: Jan 30, 2023

§ 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.)
cite as: 26 USC 153