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