§ 1.643(a)-2 Deduction for personal exemption.

26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States

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

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▸Contents — 26 C.F.R. Part 1 — Income Taxes

26 C.F.R. Part 1 — Income Taxes

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