Current through Pub. L. 119-100Open in workspace

§ 153 Cross references

(1) For deductions of estates and trusts, in lieu of the exemptions under section , see section .

(2) For exemptions of nonresident aliens, see section .

(3) For determination of marital status, see section .

(Aug. 16, 1954, ch. 736, 68A Stat. 45, § 154; Pub. L. 89–809, title I, § 103(c)(2), Nov. 13, 1966, 80 Stat. 1551; renumbered § 153 and amended Pub. L. 94–455, title XIX, § 1901(b)(7)(A)(i), (C), Oct. 4, 1976, 90 Stat. 1794; Pub. L. 99–514, title XII, § 1272(d)(7), title XIII, § 1301(j)(8), Oct. 22, 1986, 100 Stat. 2594, 2658; Pub. L. 108–311, title II, § 207(14), Oct. 4, 2004, 118 Stat. 1177.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 153

Source: decipher.legal/usc/26/153 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)