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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 > 1.643(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.