§ 1.154. Statutory provisions; cross references.
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/us/cfr/t26/s§ 1.154·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Sec. 154. Cross references.
(1)For definitions of “husband” and “wife”, as used in section 152(b)(4), see section 7701(a)(17).
(2)For deductions of estates and trusts, in lieu of the exemptions under section 151, see section 642(b).
(3)For exemptions of nonresident aliens, see section 873(b)(3).
(4)For exemptions of citizens deriving income mainly from sources within possessions of the United States, see section 931(e). (Sec. 154 as amended by sec. 103(c)(2), Foreign Investors Tax Act 1966 (80 Stat. 1551)) [T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960, as amended by T.D. 7332, 39 FR 44216, Dec. 23, 1974]
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- 80 Stat. 1551
- T.D. 6500
- T.D. 7332
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§ 1.154
Statutory provisions; cross references.
Stat.80 Stat. 1551
Treas. Dec.T.D. 6500
Treas. Dec.T.D. 7332
Cites 3Cited by 0 across 0 sources