Subjgrp 3. 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.