1. Regulations
  2. title 26
  3. chapter I-i9
  4. part 1
  5. subjgrp 2
  6. § 1.643a-2

View all text of Subjgrp 2 [§ 1.641 - § 1.643(h)-1]

§ 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.

AUTHORITY: 26 U.S.C. 7805, unless otherwise noted.

SOURCE: T.D. 6500, 25 FR 11814, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

CITE AS: 26 CFR 1.643