Deductions for Personal Exemptions

Sections

• 1.151-1
  § 1.151-1 Deductions for personal exemptions.
• 1.151-2
  § 1.151-2 Additional exemptions for dependents.
• 1.151-3
  § 1.151-3 Definitions.
• 1.151-4
  § 1.151-4 Amount of deduction for each exemption under section 151.
• 1.152-1
  § 1.152-1 General definition of a dependent.
• 1.152-2
  § 1.152-2 Rules relating to general definition of dependent.
• 1.152-3
  § 1.152-3 Multiple support agreements.
• 1.152-4
  § 1.152-4 Special rule for a child of divorced or separated parents or parents who live apart.
• 1.153-1
  § 1.153-1 Determination of marital status.
• 1.154
  § 1.154 Statutory provisions; cross references.