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26 U.S.C. § 153. - Cross references · Congress.wiki

U.S. Code/Title 26/§ 153

Title 26

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26 U.S.C. § 153.Chapter 1

§ 153

Cross references

Title 26

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Subchapter: Computation of Taxable Income

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((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.

Release: pl-119-73not60 (2026-01-23)