26 CFR Topic
Deductions for Personal Exemptions
June 25, 2020
§
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
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