Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 153
Cross references
Official textgovinfo.govlast amended
# (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.
Source: view the official text
Nearby sections (25 sections)
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- 146 · Volume cap
- 147 · Other requirements applicable to certain private activity bonds
- 148 · Arbitrage
- 149 · Bonds must be registered to be tax exempt; other requirements
- 150 · Definitions and special rules
- 151 · Allowance of deductions for personal exemptions
- 152 · Dependent defined
- 153 · Cross references
- 161 · Allowance of deductions
- 162 · Trade or business expenses
- 163 · Interest
- 164 · Taxes
- 165 · Losses
- 166 · Bad debts
- 167 · Depreciation
- 168 · Accelerated cost recovery system
- 169 · Amortization of pollution control facilities
- 170 · Charitable, etc., contributions and gifts
- 171 · Amortizable bond premium
- 172 · Net operating loss deduction