26 U.S.C. § 153

Cross references

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(1) For deductions of estates and trusts, in lieu of the exemptions under section 151, see section 642(b).(2) For exemptions of nonresident aliens, see section 873(b)(3).(3) For determination of marital status, see section 7703.(Aug. 16, 1954, ch. 736, 68A Stat. 45, § 154; Pub. L. 89–809, title I, § 103(c)(2), Nov. 13, 1966, 80 Stat. 1551; renumbered § 153 and amended Pub. L. 94–455, title XIX, § 1901(b)(7)(A)(i), (C), Oct. 4, 1976, 90 Stat. 1794; Pub. L. 99–514, title XII, § 1272(d)(7), title XIII, § 1301(j)(8), Oct. 22, 1986, 100 Stat. 2594, 2658; Pub. L. 108–311, title II, § 207(14), Oct. 4, 2004, 118 Stat. 1177.)Editorial NotesPrior Provisions

A prior section 153, act Aug. 16, 1954, ch. 736, 68A Stat. 45, related to determination of marital status, prior to repeal by Pub. L. 94–455, title XIX, § 1901(b)(7)(A)(i), (d), Oct. 4, 1976, 90 Stat. 1794, 1803, applicable with respect to taxable years beginning after Dec. 31, 1976. See section 143 of this title.

Amendments

2004—Pars. (1) to (4). Pub. L. 108–311 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).”

1986—Par. (4). Pub. L. 99–514, § 1272(d)(7), 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).”

Par. (5). Pub. L. 99–514, § 1272(d)(7), redesignated par. (5) as (4).

Pub. L. 99–514, § 1301(j)(8), substituted “section 7703” for “section 143”.

1976—Par. (5). Pub. L. 94–455, § 1901(b)(7)(C), added par. (5).

1966—Par. (3). Pub. L. 89–809 substituted “873(b)(3)” for “873(d)”.

Statutory Notes and Related SubsidiariesEffective Date of 2004 Amendment

Amendment by Pub. L. 108–311 applicable to taxable years beginning after Dec. 31, 2004, see section 208 of Pub. L. 108–311, set out as a note under section 2 of this title.

Effective Date of 1986 Amendment

Amendment by section 1272(d)(7) of Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, with certain exceptions and qualifications, see section 1277 of Pub. L. 99–514, set out as a note under section 931 of this title.

Amendment by section 1301(j)(8) of Pub. L. 99–514 applicable to bonds issued after Aug. 15, 1986, except as otherwise provided, see sections 1311 to 1318 of Pub. L. 99–514, set out as an Effective Date; Transitional Rules note under section 141 of this title.

Effective Date of 1976 Amendment

Amendment by Pub. L. 94–455 applicable with respect to taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94–455, set out as a note under section 2 of this title.

Effective Date of 1966 Amendment

Amendment by Pub. L. 89–809 applicable with respect to taxable years beginning after Dec. 31, 1966, see section 103(n)(1) of Pub. L. 89–809, set out as a note under section 871 of this title.

Notes of Decisions

Cited in 46 cases, 1927–1984 · leading case: Riverside & Dan River Cotton Mills, Inc. v. United States

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Riverside & Dan River Cotton Mills, Inc. v. United States (1930) cc · cites it 9× “al assessment made under the 1926 aet and that, therefore, interest should be computed from the date of the overpayment in December, 1921, to the date of the additional assessment on November 6, 1926; that the clear and unmistakable language of section 1116 is that, when any…”

Brown & Williamson, Ltd. v. United States (1982) cc · cites it 3× “9 (26 USCA § 153 note), provided: Sec. 1116(a).”

William M. Boyer v. Commissioner of Internal Revenue (1984) cadc · cites it 5× “209, § 32 (West 1976), effects a legal separation between husband and wife “under a decree of * * * separate maintenance” for federal income tax purposes, see Internal Revenue Code (IRC) § 153, 26 U.S.C. § 153 (1982), and thereby allows a taxpayer to claim a marital status of…”

Standard Oil Co. v. United States (1934) cc · cites it 4× “" Section 1116, of the same act (26 USCA § 153 note), as applied to this case, provides that upon the allowance of a credit upon an additional assessment interest shall be allowed to the due date of the amount against which the credit is taken, and, if that is an additional…”

Sunny Brook Distillery Co. v. United States (1931) cc · cites it 5× “9 (26 USCA § 153 note), provided: “Sec. 1116(a).”

Kingan & Co. v. United States (1930) cc · cites it 2× “90 for the fiscal year 1917 against the additional assessment for the fiscal year 1918 was allowed under section 1019 of the Revenue Act of 1924 (26 USCA § 153 note) on May 8, 3925, the date on which the Commissioner of Internal Revenue approved the schedule of refunds and…”

Ford Motor Co. v. United States (1935) cc · cites it 2× “" 26 USCA § 153 note. The Ford Motor Company (Michigan) and the Ford Motor Company (Delaware) are separate and distinct corporations, and were treated by the Commissioner as separate and distinct taxable entities, with separate taxable periods during the year 1919, at every…”

American Viscose Corporation v. Com'r of Int. Rev. (1932) ca3 “Thereupon the question here involved arose, namely, whether interest paid by the United States in 1926, pursuant to section 1116 of the Revenue act of 1926 (26 USCA § 153 note) on money refunded as overpayments of federal income and profits taxes, is interest upon “obligations…”

Naumkeag Steam Cotton Co. v. United States (1933) cc “Inasmuch as the credits were not made until after the tax for 1917 and 1918 was barred, the plaintiff, if judgment were rendered in its favor, could recover interest on the overpayments only from the dates on which the tax for 1917 and 1918 became barred, namely, on $83,623.”

Bertelsen & Petersen Engineering Co. v. United States (1932) ca1 “Revenue Act of 1926 § 1116 (26 USCA § 153 note). For the reasons stated in Riverside Cotton Mills v.”

Helvering v. British-American Tobacco Co. (1934) ca2 “346 [26 USCA § 153 note]) provides for the payment of interest at 6 per cent, on the allowance of a credit or refund of any tax erroneously collected.”

Atlas Powder Co. v. United States (1930) cc · cites it 4× “80 for 1916 applied as a credit against the additional tax for 1918, assessed on March 15, 1924, it is entitled to interest of $712.”

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