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CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—INCOME TAX (Parts 1–19) > PART 1—INCOME TAXES > 1.1402(a)-10—Personal exemption deduction.
1.1402(a)-10—Personal exemption deduction.
The deduction provided by section 151, relating to personal exemptions, is excluded.