Home/CFR/Title 26/Part 1/§ 1.1402(a)-10
26 CFR · Internal Revenue

§ 1.1402(a)-10 — Personal exemption deduction.

26 CFR § 1.1402(a)-10
TitleTitle 26: Internal RevenuePartPart 1: Income Taxes
SourceeCFR (current through Mar 20, 2026)

This text of 26 C.F.R. § 1.1402(a)-10 (Personal exemption deduction.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
26 C.F.R. § 1.1402(a)-10 (2026).

Text

§ 1.1402(a)-10 Personal exemption deduction. The deduction provided by section 151, relating to personal exemptions, is excluded.

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Related

§ 1.1402
26 C.F.R. § 1.1402

Nearby Sections

11
§ 1.1402(a)-5
Dividends and interest.
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Gain or loss from disposition of property.
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Net operating loss deduction.
§ 1.1402(a)-8
Community income.
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Puerto Rico.
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Personal exemption deduction.
§ 1.1402(a)-11
Ministers and members of religious orders.
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Continental shelf and certain possessions of the United States.
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Income from agricultural activity.
§ 1.1402(a)-14
Options available to farmers in computing net earnings from self-employment for taxable years ending after 1954 and before December 31, 1956.
§ 1.1402(a)-15
Options available to farmers in computing net earnings from self-employment for taxable years ending on or after December 31, 1956.

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Bluebook (online)
26 C.F.R. § 1.1402(a)-10, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.1402(a)-10.
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