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-vi- Code §137. Adoption assistance programs.. ...........................................................................................................................204 Code §139. Disaster relief payments........................................................................................................................................204 Code §139B. Benefits provided to volunteer firefighters and emergency medical responders........................................205 Part V. Deductions for Personal Exemptions Code §151. Allowance of deductions for personal exemptions.. .........................................................................................205 Reg. §1.151-­1. Deductions for personal exemptions.. ...................................................................................................206 Proposed Reg. §1.151–­1. Deductions for personal exemptions.. .......................................................................207 Reg. §1.151-­2. Additional exemptions for dependents..................................................................................................207 Proposed Reg. §1.151–­2. Additional exemptions for dependents......................................................................207 Reg. §1.151-­3. Definitions..................................................................................................................................................207 Proposed Reg. §1.151–­3. Definitions......................................................................................................................207 Reg. §1.151-­4. Amount of deduction for each exemption under section 151.............................................................208 Proposed Reg. §1.151–­4. Amount of deduction for each exemption under section 151.................................208 Code §152. Dependent defined.. ...............................................................................................................................................208 Reg. §1.152-­1. General definition of a dependent.. ........................................................................................................210 Proposed Reg. §1.152–­1. General rules for dependents.. ....................................................................................211 Reg. §1.152-­2. Rules relating to general definition of dependent.................................................................................211 Proposed Reg. §1.152–­2. Qualifying child.. ...........................................................................................................212 Reg. §1.152-­3. Multiple support agreements...................................................................................................................214 Proposed Reg. §1.152–­3. Qualifying relative.........................................................................................................214 Reg. §1.152–­4. Special rule for a child of divorced or separated parents or parents who live apart.. ....................215 Proposed Reg. §1.152–­4. Rules for a qualifying child and a qualifying relative................................................218 Proposed Reg. §1.152–­5. Special rule for a child of divorced or separated parents or parents who live apart.........................................................................................................................................220 Code §153. Cross references.....................................................................................................................................................221 Reg. §1.153-­1. Determination of marital status..............................................................................................................221 Part VI. Itemized Deductions for Individuals and Corporations Code §161. Allowance of deductions.......................................................................................................................................221 Code §162. Trade or business expenses.. ................................................................................................................................221 Reg. §1.162-­1. Business expenses....................................................................................................................................226 Reg. §1.162-­2. Traveling expenses.. .................................................................................................................................227 Reg. §1.162-­5. Expenses for education.. .........................................................................................................................227 Reg. §1.162-­7. Compensation for personal services......................................................................................................229 Reg. §1.162-­9. Bonuses to employees..............................................................................................................................230 Reg. §1.162-­10. Certain employee benefits.....................................................................................................................230 Reg. §1.162-­17. Reporting and substantiation of certain business expenses of employees.. ..................................230 Reg. §1.162-­25. Deductions with respect to noncash fringe benefits..........................................................................231 Temporary Reg. §1.162-­25T. Deductions with respect to noncash fringe benefits.. .......................................232 Proposed Reg. §1.162-­25T. Deductions with respect to noncash fringe benefits.. ..........................................232 Reg. §1.162–­32. Expenses paid or incurred for lodging when not traveling away from home................................232 Code §164. Taxes.. ......................................................................................................................................................................233 Code §170. Charitable, etc., contributions and gifts.. ............................................................................................................235 Reg. §1.170A-­1. Charitable, etc., contributions and gifts allowance of deduction...................................................238 Proposed Reg. §1.170A-­1. Charitable, etc., contributions and gifts allowance of deduction........................241 Reg. §1.170A-­13. Recordkeeping and return requirements for deductions for charitable contributions..............242 Proposed Reg. §1.170A-­13. Recordkeeping and return requirements for deductions for charitable contributions.. ....................................................................................................................................244 Reg. §1.170A–­15. Substantiation requirements for charitable contribution of a cash, check, or other monetary gift..................................................................................................................................................244 Code §176. Payments with respect to employees of certain foreign corporations............................................................245