Deductions for Personal Exemptions
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.151-1 Deductions for personal exemptions.
- § 1.151-2 Additional exemptions for dependents.
- § 1.151-3 Definitions.
- § 1.151-4 Amount of deduction for each exemption under section 151.
- § 1.152-1 General definition of a dependent.
- § 1.152-2 Rules relating to general definition of dependent.
- § 1.152-3 Multiple support agreements.
- § 1.152-4 Special rule for a child of divorced or separated parents or parents who live…
- § 1.153-1 Determination of marital status.
- § 1.154 Statutory provisions; cross references.
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