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Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 1.1402(a)-10: (a)-10 Personal exemption deduction.

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER A—INCOME TAX
  4. PART 1—INCOME TAXES

The deduction provided by section 151, relating to personal exemptions, is excluded.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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