GroundRules
26 U.S.C. § 153: Cross references
Where this section sits in the code
- Title 26—INTERNAL REVENUE CODE
- CHAPTER 1—NORMAL TAXES AND SURTAXES
(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.
Collected 2026-09-10T05:58:25Z. Source file · JSON