{"data":{"id":"us/26-u.s.c.-153","jurisdiction":"us","citation":"26 U.S.C. § 153","heading":"Cross references","body":"(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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 1—NORMAL TAXES AND SURTAXES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"450043fdbdc8f65c7ff5c33aa068eb3e9580f6217f5b3d1bc20cb3dd51b06abf","source_id":"us","stale":true,"prev":"us/26-u.s.c.-152","next":"us/26-u.s.c.-161"},"notice":"GroundRules: Original legal text. Not legal advice."}