exemption amount

(A)The term “exemption amount” means zero. (B)For purposes of any other provision of this title, the reduction of the exemption amount to zero under subparagraph (A) shall not be taken into account in determining whether a deduction is allowed or allowable, or whether a taxpayer is entitled to a deduction, under this section. (e)No exemption shall be allowed under this section with respect to any individual unless the TIN of such individual is included on the return claiming the exemption.


26 USC § 151(d)(5)(A)

Scoping language

For purposes of this section
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