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