Deductions for Personal Exemptions

  1. Law
  2. CFR 26
  3. Internal Revenue
  4. Internal Revenue Service, Department of the Treasury
  5. Income Tax
  6. Income Taxes
  7. Deductions for Personal Exemptions

Checkout our iOS App for a better way to browser and research.

Section
1.151-1

Deductions for personal exemptions.

Section
1.151-2

Additional exemptions for dependents.

Section
1.151-3

Definitions.

Section
1.151-4

Amount of deduction for each exemption under section 151.

Section
1.152-1

General definition of a dependent.

Section
1.152-2

Rules relating to general definition of dependent.

Section
1.152-3

Multiple support agreements.

Section
1.152-4

Special rule for a child of divorced or separated parents or parents who live apart.

Section
1.153-1

Determination of marital status.

Section
1.154

Statutory provisions; cross references.