{"data":{"id":"us/26-cfr-1.643-a-2","jurisdiction":"us","citation":"26 CFR 1.643(a)-2","heading":"(a)-2 Deduction for personal exemption.","body":"The deduction for personal exemption under section 642(b) is not allowed in the computation of distributable net income.","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":"f7c95afee6866287b40f13e5711bb912ff07c9aab6efe5ae951ad8a54d126479","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.643-a-1","next":"us/26-cfr-1.643-a-3"},"notice":"GroundRules: Original legal text. Not legal advice."}