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

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".