26 U.S.C. § 153 : US Code - Section 153: Cross references

Search 26 U.S.C. § 153 : US Code - Section 153: Cross references

(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.