
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC153]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                        Subtitle A--Income Taxes
 
                  CHAPTER 1--NORMAL TAXES AND SURTAXES
 
               Subchapter B--Computation of Taxable Income
 
               PART V--DEDUCTIONS FOR PERSONAL EXEMPTIONS
 
Sec. 153. Cross references

            (1) For definitions of ``husband'' and ``wife'', as used in 
        section 152(b)(4), see section 7701(a)(17).
            (2) For deductions of estates and trusts, in lieu of the 
        exemptions under section 151, see section 642(b).
            (3) For exemptions of nonresident aliens, see section 
        873(b)(3).
            (4) For determination of marital status, see section 7703.

(Aug. 16, 1954, ch. 736, 68A Stat. 45, Sec. 154; Pub. L. 89-809, title 
I, Sec. 103(c)(2), Nov. 13, 1966, 80 Stat. 1551; renumbered Sec. 153 and 
amended Pub. L. 94-455, title XIX, Sec. 1901(b)(7)(A)(i), (C), Oct. 4, 
1976, 90 Stat. 1794; Pub. L. 99-514, title XII, Sec. 1272(d)(7), title 
XIII, Sec. 1301(j)(8), Oct. 22, 1986, 100 Stat. 2594, 2658.)


                            Prior Provisions

    A prior section 153, act Aug. 16, 1954, ch. 736, 68A Stat. 45, 
related to determination of marital status, prior to repeal by Pub. L. 
94-455, title XIX, Sec. 1901(b)(7)(A)(i), (d), Oct. 4, 1976, 90 Stat. 
1794, 1803, applicable with respect to taxable years beginning after 
Dec. 31, 1976. See section 143 of this title.


                               Amendments

    1986--Par. (4). Pub. L. 99-514, Sec. 1272(d)(7), redesignated par. 
(5) as (4) and struck out former par. (4) which read as follows: ``For 
exemptions of citizens deriving income mainly from sources within 
possessions of the United States, see section 931(e).''
    Par. (5). Pub. L. 99-514, Sec. 1272(d)(7), redesignated par. (5) as 
(4).
    Pub. L. 99-514, Sec. 1301(j)(8), substituted ``section 7703'' for 
``section 143''.
    1976--Par. (5). Pub. L. 94-455, Sec. 1901(b)(7)(C), added par. (5).
    1966--Par. (3). Pub. L. 89-809 substituted ``873(b)(3)'' for 
``873(d)''.


                    Effective Date of 1986 Amendment

    Amendment by section 1272(d)(7) of Pub. L. 99-514 applicable to 
taxable years beginning after Dec. 31, 1986, with certain exceptions and 
qualifications, see section 1277 of Pub. L. 99-514, set out as a note 
under section 931 of this title.
    Amendment by section 1301(j)(8) of Pub. L. 99-514 applicable to 
bonds issued after Aug. 15, 1986, except as otherwise provided, see 
sections 1311 to 1318 of Pub. L. 99-514, set out as an Effective Date; 
Transitional Rules note under section 141 of this title.


                    Effective Date of 1976 Amendment

    Amendment by Pub. L. 94-455 applicable with respect to taxable years 
beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94-455, 
set out as a note under section 2 of this title.


                    Effective Date of 1966 Amendment

    Amendment by Pub. L. 89-809 applicable with respect to taxable years 
beginning after Dec. 31, 1966, see section 103(n)(1) of Pub. L. 89-809, 
set out as a note under section 871 of this title.
