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United States Code
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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
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Pt. IV
Tax Exemption Requirements for State and Local Bonds
Pt. VI
Itemized Deductions for Individuals and Corporations
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Part V — Deductions for Personal Exemptions
Search Part V full text →
§151
Allowance of deductions for personal exemptions
§152
Dependent defined
§153
Cross references
‹
Pt. IV
Tax Exemption Requirements for State and Local Bonds
Pt. VI
Itemized Deductions for Individuals and Corporations
›
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