{"data":{"id":"us/26-cfr-1.151-4","jurisdiction":"us","citation":"26 CFR 1.151-4","heading":"-4 Amount of deduction for each exemption under section 151.","body":"The amount allowed as a deduction for each exemption under section 151 is (a) $750 in the case of a taxable year beginning after December 31, 1972; (b) $700 in the case of a taxable year beginning after December 31, 1971, and before January 1, 1973; (c) $650 in the case of a taxable year beginning after December 31, 1970, and before January 1, 1972; (d) $625 in the case of a taxable year beginning after December 31, 1969, and before January 1, 1971; and (e) $600 in the case of a taxable year beginning before January 1, 1970. For special rules in the case of a fiscal year ending after December 31, 1969, and beginning before January 1, 1973, see section 21(d) and the regulations thereunder.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"778b3f473496efb298923f47c0b129510a5e8488e67af38f5ba58514dbd3e71b","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.151-3","next":"us/26-cfr-1.152-1"},"notice":"GroundRules: Original legal text. Not legal advice."}