# 26 U.S.C. § 153: Cross references

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s153>. Cite pinpoints as 26 U.S.C. § 153(a)(1).

## § 153(1)

For deductions of estates and trusts, in lieu of the exemptions under section 151, see section 642(b).

## § 153(2)

For exemptions of nonresident aliens, see section 873(b)(3).

## § 153(3)

For determination of marital status, see section 7703.

## Regulations

- [Treas. Reg. § 1.153-1](/26/reg/1.153-1.md): Determination of marital status. (interprets § 153)

## Leading cases

- [Boyer v. Commissioner, 732 F.2d 191 (D.C. Cir. 1984)](https://www.courtlistener.com/opinion/434659/william-m-boyer-v-commissioner-of-internal-revenue/)
- [Hamilton v. Commissioner, 68 T.C. 603 (1977)](https://www.courtlistener.com/opinion/4704446/hamilton-v-commissioner/)

## Connections

Cites: § 151 Allowance of deductions for personal exemptions; § 642 Special rules for credits and deductions; § 873 Deductions; § 7703 Determination of marital status

Cited by: none

## 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, § 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

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 45
- 1966-11-13: [Pub. L. 89-809](/26/act/89-809.md), 80 Stat. 1551
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1794
- 1986-10-22: [Pub. L. 99-514](/26/act/99-514.md), 100 Stat. 2594
- 2004-10-04: [Pub. L. 108-311](/26/act/108-311.md), 118 Stat. 1177