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Electronic Code of Federal Regulations (e-CFR)
Title 26—Internal Revenue
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER A—INCOME TAX
PART 1—INCOME TAXES
Normal Taxes and Surtaxes
§ 1.1402(a)-10 Personal exemption deduction.
26 CFR § 1.1402(a)-10 - Personal exemption deduction.
CFR
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§ 1.1402(a)-10 Personal exemption deduction.
The deduction provided by section 151, relating to personal exemptions, is excluded.
