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Regulations last checked for updates: Apr 03, 2025
Title 26 - Internal Revenue last revised: Feb 28, 2025
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Title 26
Chapter I
Part 1 - PART 1—INCOME TAXES (CONTINUED)
View all text of Part 1 [§ 1.1401-1 - § 1.1502-77B]
§ 1.1402(a)-10 - Personal exemption deduction.
The deduction provided by section 151, relating to personal exemptions, is excluded.
authority:
26 U.S.C. 7805
,
unless
source:
Sections 1.1401-1 through 1.1403-1 contained in T.D. 6691, 28 FR 12796, Dec. 3, 1963, unless otherwise noted.
cite as:
26 CFR 1.1402
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