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

26 CFR 1.643(a)-2: (a)-2 Deduction for personal exemption.

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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 for personal exemption under section 642(b) is not allowed in the computation of distributable net income.

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

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