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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 1— NORMAL TAXES AND SURTAXES · Subchapter B— Computation of Taxable Income · § 153

§ 153. Cross references

501 words·~2 min read·/usc/title-26/section-153

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(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.)
Connections2 cite this · traces to 5
Cited by 2 sections · top 1
24 references not yet in our index
  • Aug. 16, 1954, ch. 736
  • 68A Stat. 45
  • Pub. L. 89–809, title I, § 103(c)(2)
  • 80 Stat. 1551
  • Pub. L. 94–455, title XIX, § 1901(b)(7)(A)(i)
  • 90 Stat. 1794
  • Pub. L. 99–514, title XII, § 1272(d)(7)
  • 100 Stat. 2594
  • Pub. L. 108–311, title II, § 207(14)
  • 118 Stat. 1177
  • act Aug. 16, 1954, ch. 736
  • Pub. L. 108–311
  • Pub. L. 99–514, § 1272(d)(7)
  • Pub. L. 99–514, § 1301(j)(8)
  • Pub. L. 94–455, § 1901(b)(7)(C)
  • Pub. L. 89–809
  • section 208 of Pub. L. 108–311
  • section 1272(d)(7) of Pub. L. 99–514
  • section 1277 of Pub. L. 99–514
  • section 1301(j)(8) of Pub. L. 99–514
  • Pub. L. 99–514
  • Pub. L. 94–455
  • section 1901(d) of Pub. L. 94–455
  • section 103(n)(1) of Pub. L. 89–809
Citation graph
cites case law
§ 153
Cross references
Stat.×2
U.S.C.§ 143
U.S.C.§ 2
U.S.C.§ 931
U.S.C.§ 141
U.S.C.§ 871
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 45
Pub. L.Pub. L. 89–809, title I, § 103(c)(2)
Stat.80 Stat. 1551
Pub. L.Pub. L. 94–455, title XIX, § 1901(b)(7)(A)(i)
Cites 29 · showing 10Cited by 2 across 1 source
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