---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schB/ptV"
level: "part"
label: "Part V"
heading: "Deductions for Personal Exemptions"
release: "119-102"
url: "https://uscodex.org/usc/26/stA-ch1-schB-ptV"
sections_count: 3
---

# Part V — Deductions for Personal Exemptions

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes › Subchapter B — Computation of Taxable Income

## Sections

- [§151. Allowance of deductions for personal exemptions](/usc/26/151.md)
- [§152. Dependent defined](/usc/26/152.md)
- [§153. Cross references](/usc/26/153.md)