26 USC § 153 - Cross references

---
identifier: "/us/usc/t26/s153"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 153 - Cross references"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "153"
section_name: "Cross references"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "B"
subchapter_name: "Computation of Taxable Income"
part_number: "V"
part_name: "DEDUCTIONS FOR PERSONAL EXEMPTIONS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
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.)"
---


# § 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.

---

**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.)

## Editorial Notes

### Prior Provisions

A prior section 153, , , related to determination of marital status, prior to repeal by , (d), , , 1803, applicable with respect to taxable years beginning after . See .

### Amendments

2004—Pars. (1) to (4).  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). , 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). , redesignated par. (5) as (4).

, substituted “section 7703” for “section 143”.

1976—Par. (5). , added par. (5).

1966—Par. (3).  substituted “873(b)(3)” for “873(d)”.

## Statutory Notes and Related Subsidiaries

### Effective Date of 2004 Amendment

Amendment by  applicable to taxable years beginning after , see , set out as a note under .

### Effective Date of 1986 Amendment

Amendment by  applicable to taxable years beginning after , with certain exceptions and qualifications, see , set out as a note under .

Amendment by  applicable to bonds issued after , except as otherwise provided, see sections 1311 to 1318 of , set out as an Effective Date; Transitional Rules note under .

### Effective Date of 1976 Amendment

Amendment by  applicable with respect to taxable years beginning after , see , set out as a note under .

### Effective Date of 1966 Amendment

Amendment by  applicable with respect to taxable years beginning after , see , set out as a note under .