exempt amount

(2)For purposes of paragraph (1), the term “exempt amount” means an amount equal to— (A)the sum of— (i)the standard deduction, and (ii)the aggregate amount of the deductions for personal exemptions allowed the taxpayer underin the taxable year in which such levy occurs, divided by (B)52.


26 USC § 6334(d)(2)

Scoping language

For purposes of paragraph
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