U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and Surtaxes / Subchapter B—Computation of Taxable IncomeTitle 26PartPart V—Deductions for Personal ExemptionsContents§ 151. Allowance of deductions for personal exemptions§ 152. Dependent defined§ 153. Cross references