Page 138

§ 153 TITLE 26-INTERNA EFFECTIVE DATE OF 1967 AMENDMENT Section 2 of Pub. L. 90-78 provided that: "The amendments made by the first section of this Act [to subsecs. (a) and (e) of this section] shall apply with re- spect to taxable years beginning after December 31, 1966." EFFECTIVE DATE OF 1959 AMwDMEmT Section 1(b) of Pub. L. 86-376 provided that: "The amendment made by subsection (a) [to subsec. (b)(2) of this section] shall apply to taxable years beginning after December 31, 1958." EFFECTIVE DATE OF 1958 AMENDMENT Amendments of subsecs. (a)(9) and (b)(5) of this sec- tion by Pub. L. 85-866, applicable to taxable years be- ginning after Dec. 31, 1953, and ending after Aug. 16, 1954, see section 1(c) of Pub. L. 85-866. set out as an Effective Date of 1958 Amendment note under section 165 of this title. Section 4(d) of Pub. L. 85-866 provided that: "The amendment made by subsection (b) [to subsec. (b)(3) of this section] shall apply with respect to taxable years beginning after December 31, 1957." EFFECTIVE DATE OF 1955 AMENDMENT Section 3(b) of act Aug. 9. 1955, provided that the amendment by section 2 of such act shall apply with respect to taxable years beginning after Dec. 31. 1953 and ending Aug. 16, 1954. CRoss REFERENCES Alimony payments by husband deductible, see sec- tion 215 of this title. Husband and wife, definition of, see section 7701 of this title. SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in sections 2, 44A. 5OB, 105, 120. 143, 151, 153, 170, 213. 7701 of this title; title 20 section 1232g; title 33 section 909. SECTION REFEiUED TO IN L.C. CODE This section is referred to in section 47-1551a of the District of Columbia Code. § 153. Cross references (1) For definitions of "husband" and "wife", as used in section 152(b)(4), see section 7701(a)(17). (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 incomt mainly from sources within possessions of the United States, see section 931(e). (5) For determination of marital status, see section 143. (Aug. 16, 1954, ch. 736, 68A Stat. 45, § 154; Nov. 13, 1966, Pub. L. 89-809, title I, § 103(c)(2), 80 Stat. 1551, renumbered and amended Oct. 4, 1976, Pub. L. 94-455, title XIX, 1901(b)(7)(A)(i), (C), 90 Stat. 1794.) PRIOR PROVISIONS A prior section 153, act Aug. 16, 1954, ch. 736, 68A Stat. 45, related to determination of marital status, was repealed 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, and is now covered by section 143 of this title. AMENDmENTs 1976-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)". LL REVENUE CODE Page 138 EFcTIvE DATE OF 1976 AMENDMENT Enactment of par. (5) 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 an Effective Date of 1976 Amendment note under sec- tion 2 of this title. EFFECTIVE DATE OF 1966 AMENDMENT Amendment by Pub. L. 89-809 applicable with re- spect to taxable years beginning after Dec. 31, 1966, see section 103(n)(1) of Pub. L. 89-809, set out as an Effective Date of 1966 Amendment note under section 871 of this title. PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS Sec. 161. Allowance of deductions. 162. Trade or business expenses. 163. Interest. 164. Taxes. 165. Losses. 166. Bad debts. 167. Depreciation. (168. Repealed.] 169. Amortization of pollution control facilisies. 170. Charitable, etc., contributions and gifts. 171. Amortizable bond premium. 172. Net operating loss deduction. 173. Circulation expenditures. 174. Research and experimental expenditures. 175. Soil and water conservation expenditures. 176. Payments with respect to employees of certain foreign corporations. 177. Trademark and trade name expenditures. 178. Depreciation or amortization of improvements made by lessee on lessor's property. 179. Additional first-year depreciation allowance for small business. 180. Expenditures by farmers for fertilizer, etc. [181. Repealed.] 182. Expenditures by farmers for clearing land. 183. Activities not engaged in for profit. 184. Amortization of certain railroad rolling stock. 185. Amortization of railroad grading and tunnel bores. 186. Recoveries of damages for antitrust violations, etc. [187. Repealed.] 188. Amortization of certain expenditures for on-the- Job training and child care facilities. 189. Amortization of real property construction period interest and taxes. 190. Expenditures to remove architectural and trans- portation barriers to the handicapped and el- derly. 191. Amortization of certain rehabilitation expendi- tures for certified historic structures. AMENDMENTS 1976-Pub. L. 94-455, title II, § 201(b), title XIX, 9§ 1901(b)(11)(B), 1951(c)(2)(D), title XXI, §§ 2122(b)(1), 2124(a)(3)(A), Oct. 4, 1976, 90 Stat. 1527, 1795, 1841, 1915. 1917, struck out item 168 "Amortiza- tion of emergency facilities" and item 187 "Amortiza- tion of certain coal mine safety equipment" and added items 189, 190, and 191. 1971-Pub. L. 92-178, title III, § 303(c)(6), Dec. 10, 1971, 85 Stat. 522, added item 188. 1969-Pub. L. 91-172, title II, § 213(c)(1), title VII, §§ 704(b)(1), 705(b), 707(b), title IX, § 904(b), Dec. 30, 1969, 83 Stat. 572, 669. 674, 675, 712, substituted refer- ence to pollution control facilities for reference to grain storage facilities in item 169, and added items 183 to 187. 1964-Pub. L. 88-272, title II, § 203(a)(3)(D). Feb. 26, 1964, 78 Stat. 3i, deleted item 181 "Deduction for cer- tain unused investment credit". 1962-Pub. L. 87-834, 99 2(g)(3), 21(c), Oct. 16, 1962, 76 Stat. 973. 1064. added items 181. 182.