Keyed to § 643Open in workspace
Reg. § 1.643(a)-2 Deduction for personal exemption.
26 CFR § 1.643(a)-2eCFR data as of 2026-07-14
The deduction for personal exemption under section is not allowed in the computation of distributable net income.
Official eCFR text of § 1.643(a)-2
Source: decipher.legal/cfr/26/1.643(a)-2 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14