26 U.S.C. § 153 — Cross references

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 36 words · no verdicts yet

in plain englishAI-generated · not legal advice

This section just points readers to three related tax rules elsewhere in the code. It covers estate and trust deductions, exemptions for nonresident aliens, and how marital status is determined for tax purposes. It does not create any new rule itself.

This section lists three cross-references to other parts of the tax code: (1) For deductions that estates and trusts can take, instead of the exemptions in section 151, see section 642(b). (2) For exemptions available to nonresident aliens, see section 873(b)(3). (3) For how marital status is determined, see section 7703.

the actual law source: uscode.house.gov ↗public domain

(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 credit: (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.)

history & why it existsrecord from the source credit

1954Enacted · Act of Aug. 16, 1954, ch. 736
1966Amended · Pub. L. 89-809 · 80 Stat. 1551
1976Amended · Pub. L. 94-455 · 90 Stat. 1794
1986Amended · Pub. L. 99-514 · 100 Stat. 2594, 2658
2004Amended · Pub. L. 108-311 · 118 Stat. 1177

A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.

all 0 arguments · sorted by: best

no arguments yet — make the first case