26 CFR 1.643(a)-2

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

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 1.643(a)-2, § 1.643(a)-2 Deduction for personal exemption, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/110594
Permanent ID: ys:prov:110594@1
SHA-256: f7c95afee6866287b40f13e5711bb912ff07c9aab6efe5ae951ad8a54d126479

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Full text

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

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.