Aug. 16, 1954, ch. 73668A Stat. 45Pub. L. 89–809, title I, § 103(c)(2)80 Stat. 1551Pub. L. 94–455, title XIX, § 1901(b)(7)(A)(i)90 Stat. 1794Pub. L. 99–514, title XII, § 1272(d)(7)100 Stat. 2594Pub. L. 108–311, title II, § 207(14)118 Stat. 1177(, , § 154; , , ; renumbered § 153 and amended , (C), , ; , title XIII, § 1301(j)(8), , , 2658; , , .)
Editorial Notes
Prior Provisions
act Aug. 16, 1954, ch. 73668A Stat. 45Pub. L. 94–455, title XIX, § 1901(b)(7)(A)(i)90 Stat. 1794section 143 of this titleA prior section 153, , , related to determination of marital status, prior to repeal by , (d), , , 1803, applicable with respect to taxable years beginning after . See .
Amendments
Pub. L. 108–3112004—Pars. (1) to (4). redesignated pars. (2) to (4) as (1) to (3), respectively, and struck out former par. (1) which read as follows: “For definitions of ‘husband’ and ‘wife’, as used in section 152(b)(4), see section 7701(a)(17).”
Pub. L. 99–514, § 1272(d)(7)1986—Par. (4). , redesignated par. (5) as (4) and struck out former par. (4) which read as follows: “For exemptions of citizens deriving income mainly from sources within possessions of the United States, see section 931(e).”
Pub. L. 99–514, § 1272(d)(7)Par. (5). , redesignated par. (5) as (4).
Pub. L. 99–514, § 1301(j)(8), substituted “section 7703” for “section 143”.
Pub. L. 94–455, § 1901(b)(7)(C)1976—Par. (5). , added par. (5).
Pub. L. 89–8091966—Par. (3). substituted “873(b)(3)” for “873(d)”.
Statutory Notes and Related Subsidiaries
Effective Date of 2004 Amendment
Pub. L. 108–311section 208 of Pub. L. 108–311section 2 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .
Effective Date of 1986 Amendment
section 1272(d)(7) of Pub. L. 99–514section 1277 of Pub. L. 99–514section 931 of this titleAmendment by applicable to taxable years beginning after , with certain exceptions and qualifications, see , set out as a note under .
section 1301(j)(8) of Pub. L. 99–514Pub. L. 99–514section 141 of this titleAmendment by applicable to bonds issued after , except as otherwise provided, see sections 1311 to 1318 of , set out as an Effective Date; Transitional Rules note under .
Effective Date of 1976 Amendment
Pub. L. 94–455section 1901(d) of Pub. L. 94–455section 2 of this titleAmendment by applicable with respect to taxable years beginning after , see , set out as a note under .
Effective Date of 1966 Amendment
Pub. L. 89–809section 103(n)(1) of Pub. L. 89–809section 871 of this titleAmendment by applicable with respect to taxable years beginning after , see , set out as a note under .