26 CFR 1.1402(a)-10 - Personal exemption deduction.
Code of Federal Regulations - Title 26: Internal Revenue (December 2005)
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TITLE 26 - INTERNAL REVENUE
CHAPTER I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER A - INCOME TAX
PART 1 - INCOME TAXES
1.1402(a) - 10 - Personal exemption deduction.
The deduction provided by section 151, relating to personal exemptions, is excluded.
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