# Treas. Reg. § 1.643(a)-2: Deduction for personal exemption.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.643(a)-2>. Interprets 26 U.S.C. § 643.

The deduction for personal exemption under section 642(b) is not allowed in the computation of distributable net income.