Bill H.R. 1467
§ 152 Dependent defined
- (b)(3) Pub. L. 92–580 substituted “citizen or national of the United States” for “citizen of the United States” in two places.
§ 164 Taxes
- (b)(2) Pub. L. 92–580 added subpar. (E).
§ 873 Deductions
- (b)(3) Pub. L. 92–580 substituted exception that only one exemption be allowed under section 151 unless the taxpayer is a…
§ 2039 Annuities
- § 2039 Pub. L. 92–580 added subsec. (d).