# Treas. Reg. § 1.1402(a)-10: Personal exemption deduction.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.1402(a)-10>. Interprets 26 U.S.C. § 1402.

The deduction provided by section 151, relating to personal exemptions, is excluded.