26 U.S.C. § 153
Section 153 · Cross references
Current version, with additions and removals from the October 22, 1986 version.
Current — October 4, 2004
As of October 22, 1986
(1) For definitions of “husband” and “wife”, as used in section 152(b)(4), see section 7701(a)(17).
(1) For deductions of estates and trusts, in lieu of the exemptions under section 151, see section 642(b).
(2) 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 exemptions of nonresident aliens, see section 873(b)(3).
(3) For determination of marital status, see section 7703.
(4) For determination of marital status, see section 7703.