26 U.S.C. § 2521
Current through P.L. 118-47 (published on www.congress.gov on 03/23/2024)
26 U.S.C. § 2521
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 410, allowed a deduction, in the case of a citizen or resident, an exemption of $30,000, less amounts claimed and allowed for calendar year 1932 and calendar years intervening between that year and year for which tax is being computed.