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title 26
INTERNAL REVENUE CODE
subtitle A
Income Taxes
chapter 1
NORMAL TAXES AND SURTAXES
subchapter B
Computation of Taxable Income
part V
DEDUCTIONS FOR PERSONAL EXEMPTIONS
Part V. DEDUCTIONS FOR PERSONAL EXEMPTIONS
§ 151
- Allowance of deductions for personal exemptions
§ 152
- Dependent defined
§ 153
- Cross references