26 C.F.R. § 1.1402(a)-10 Personal exemption deduction.
Title 26 - Internal Revenue
The deduction provided by section 151, relating to personal exemptions, is excluded.
Title 26: Internal Revenue
PART 1—INCOME TAXES
TAX ON SELF-EMPLOYMENT INCOME
§ 1.1402(a)-10 Personal exemption deduction.