Notes on 26 U.S.C. § 153 : US Code - Notes

Search Notes on 26 U.S.C. § 153 : US Code - Notes

(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; Pub. L. 108-311, title II, Sec.
207(14), Oct. 4, 2004, 118 Stat. 1177.)
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
2004 - Pars. (1) to (4). Pub. L. 108-311 redesignated pars. (2)
to (4) as (1) to (3), respectively, and struck out former par. (1)
which read as follows: "For definitions of 'husband' and 'wife', as
used in section 152(b)(4), see section 7701(a)(17)."
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 2004 AMENDMENT
Amendment by Pub. L. 108-311 applicable to taxable years
beginning after Dec. 31, 2004, see section 208 of Pub. L. 108-311,
set out as a note under section 2 of this title.
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.