§ 1.153-1 Determination of marital status.
Amended 1976, 1986, 2004
- 2004 Pub. L. 108-311 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 Pub. L. 99-514 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).”
- 1986 Pub. L. 99-514 Pub. L. 99–514, § 1272(d)(7), redesignated par. (5) as (4).
- 1986 Pub. L. 99-514 Pub. L. 99–514, § 1301(j)(8), substituted “section 7703” for “section 143”.
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1901(b)(7)(C), added par. (5).
Cases: Boyer v. Commissioner, 732 F.2d 191 (D.C. Cir. 1984); Hamilton v. Commissioner, 68 T.C. 603 (1977)
(1) For deductions of estates and trusts, in lieu of the exemptions under section 151, see section 642(b).
Amended 2004
- 2004 Pub. L. 108-311 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).”
(2) For exemptions of nonresident aliens, see section 873(b)(3).
Amended 2004
- 2004 Pub. L. 108-311 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).”
(3) For determination of marital status, see section 7703.
Amended 1966, 2004
- 2004 Pub. L. 108-311 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).”
- 1966 Pub. L. 89-809 Pub. L. 89–809 substituted “873(b)(3)” for “873(d)”.