26Title 26The US tax code, read & explained

26 U.S.C. § 153

§ 153. Cross references

40 words · amended 4 times

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No plain-English explainer yet. Below is the official text. Explainers are being added section by section.

History

Part of the code since 1954. Last changed October 4, 2004 by the Public Law 108-311.

Every change, newest first (5)
  1. October 4, 2004Public Law 108-311
  2. October 22, 1986Tax Reform Act of 1986
  3. October 4, 1976Tax Reform Act of 1976
  4. November 13, 1966Public Law 89-809
  5. August 16, 1954Internal Revenue Code of 1954 (original text)

The law as written

Current through Public Law 119-102. Amendment notes omitted.

(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.