26 CFR · Internal Revenue
§ 1.643(a)-2 — Deduction for personal exemption.
26 CFR § 1.643(a)-2
This text of 26 C.F.R. § 1.643(a)-2 (Deduction for personal exemption.) 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. § 1.643(a)-2 (2026).
Text
§ 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.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 1.643(a)-2, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.643(a)-2.