Keyed to § 1402Open in workspace
Reg. § 1.1402(a)-10 Personal exemption deduction.
26 CFR § 1.1402(a)-10eCFR data as of 2026-07-14
The deduction provided by section , relating to personal exemptions, is excluded.
Official eCFR text of § 1.1402(a)-10
Source: decipher.legal/cfr/26/1.1402(a)-10 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14