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