View all text of Subjgrp 3 [§ 1.151-1 - § 1.154]
§ 1.154 - Statutory provisions; cross references.
(2) For deductions of estates and trusts, in lieu of the exemptions under section 151, see section 642(b).
(3) For exemptions of nonresident aliens, see section 873(b)(3).
(4) For exemptions of citizens deriving income mainly from sources within possessions of the United States, see section 931(e).