[Code of Federal Regulations] [Title 26, Volume 2] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR1.154] [Page 774] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 1_INCOME TAXES--Table of Contents Sec. 1.154 Statutory provisions; cross references. Sec. 154. 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 income mainly from sources within possessions of the United States, see section 931(e). [Sec. 154 as amended by sec. 103(c)(2), Foreign Investors Tax Act 1966 (80 Stat. 1551)] [TD 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960, as amended by T.D. 7332, 39 FR 44216, Dec. 23, 1974] Itemized Deductions for Individuals and Corporations