Treasury Regulations (26 C.F.R.)

26 CFR § 1.643(a)-2 — (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.

Last amended: 2026-04-13