26 U.S.C. § 153

§ 153. Cross references

40 words · amended 4 times

No plain-English explainer yet. Below is the official text. Explainers are being added section by section.

The law as written

Current through Public Law 119-102. Amendment notes omitted.

(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.