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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle A. Income Taxes |
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Chapter 1. NORMAL TAXES AND SURTAXES |
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SubChapter B. Computation of Taxable Income |
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Part V. DEDUCTIONS FOR PERSONAL EXEMPTIONS |
| § 151. Allowance of deductions for personal exemptions |
| § 152. Dependent defined |
| § 153. Cross references |
Amendments
1976—Pub. L. 94–455, title XIX, § 1901(b)(7)(A)(ii),