26 CFR 1.1402(a)-10: (a)-10 Personal exemption deduction.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER A—INCOME TAX
- 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