Title 26
SECTION 1.643(a)-2
1.643(a)-2 Deduction for personal exemption.
§ 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.
The deduction for personal exemption under section 642(b) is not allowed in the computation of distributable net income.