26 CFR 1.151-4
§ 1.151-4 Amount of deduction for each exemption under section 151.
United States · 26 CFR — Internal Revenue · Status: effective
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- Citation
- 26 CFR 1.151-4, § 1.151-4 Amount of deduction for each exemption under section 151, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/109130
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Full text
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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.