26 C.F.R. § 1.643(a)-2. - § 1.643(a)-2 Deduction for Personal Exemption.

Current as of January 1, 1970

Section 1.643(a)-2 - § 1.643(a)-2 Deduction for Personal Exemption.Section 1.643(a)-2 - § 1.643(a)-2 Deduction for Personal Exemption.

Section 1.643(a)-1 - § 1.643(a)-1 Deduction for Distributions.Section 1.643(a)-3 - § 1.643(a)-3 Capital Gains and Losses.

§ 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.

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