26 CFR · Internal Revenue
§ 1.643(a)-2 — Deduction for personal exemption.
eCFR · current through Aug 10, 2026
§ 1.643(a)-2 Deduction for personal exemption.
The deduction for personal exemption under section 642(b) is not allowed in the computation of distributable net income.
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Related
§ 1.643
26 C.F.R. § 1.643
Nearby Sections
11
§ 1.642(h)-5
Examples.§ 1.642(i)-2
Definitions.§ 1.643(a)-1
Deduction for distributions.§ 1.643(a)-2
Deduction for personal exemption.§ 1.643(a)-3
Capital gains and losses.§ 1.643(a)-5
Tax-exempt interest.§ 1.643(a)-6
Income of foreign trust.§ 1.643(a)-7
Dividends.