U.S. Code of Federal Regulations

Regulations most recently checked for updates: Jan 21, 2026

All TitlesTitle 26Chapter IPart 1 - PART 1—INCOME TAXES (CONTINUED)
View all text of Part 1 [§ 1.1401-1 - § 1.1502-77B]
§ 1.1402(a)-10 - Personal exemption deduction.

The deduction provided by section 151, relating to personal exemptions, is excluded.

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