# Prop. Treas. Reg. § 1.63-2: Standard deduction.

Proposed regulation, not in force. REG-107279-00, 82 FR 6370, published 2017-01-19 <https://www.federalregister.gov/documents/2017/01/19/2017-01056/definition-of-dependent>. Interprets 26 U.S.C. § 63.

Par. 7. Section 1.63-1 is amended by: 1. Removing the language “the zero bracket amount and” from the section heading. 2. Removing the language “section 63(g)” and replacing it with the language “section 63(e)” in paragraph (a). Par. 8. Section 1.63-2 is revised to read as follows:

The standard deduction means the sum of the basic standard deduction and the additional standard deduction.