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Sec. 153. Cross References

I.R.C. § 153(1)
For deductions of estates and trusts, in lieu of the exemptions under section 151, see section 642(b).
I.R.C. § 153(2)
For exemptions of nonresident aliens, see section 873(b)(3).
I.R.C. § 153(3)
For determination of marital status, see section 7703.
(Aug. 16, 1954, ch. 736, 68A Stat. 45, 154; Nov. 13, 1966, Pub. L. 89-809, title I, 103(c)(2), 80 Stat. 1551; renumbered 153 and amended Oct. 4, 1976, Pub. L. 94-455, title XIX, 1901(b)(7)(A)(i), (C), 90 Stat. 1794; Oct. 22, 1986, Pub. L. 99-514, title XII, 1272(d)(7), title XIII, 1301(j)(8), 100 Stat. 2594, 2658; Oct. 4, 2004, Pub. L. 108-311, title II, 207(14), 118 Stat. 1166.)
BACKGROUND NOTES
AMENDMENTS
2004-Par. (1). Pub. L. 108-311, 207(14), struck par. (1) and redesignated par. (2)-(4) as par. (1)-(3), respectively. Before being struck, par. (1) read as follows:
“(1) 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, 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, 1272(d)(7), redesignated par. (5) as (4).
Pub. L. 99-514, 1301(j)(8), substituted “section 7703” for “section 143”.
1976--Par. (5). Pub. L. 94-455, 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 section 207(14) of Pub. L. 108-311 applicable to taxable years beginning after December 31, 2004.
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.
PRIOR PROVISIONS
A prior section 153, act Aug. 16, 1954, ch. 736, 68A Stat. 45, which related to determination of marital status, was repealed by Pub. L. 94-455, title XIX, 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.