26 C.F.R. § 1.643(a)-2 Deduction for personal exemption.
Title 26 - Internal Revenue
The deduction for personal exemption under section 642(b) is not allowed in the computation of distributable net income.
Title 26: Internal Revenue
PART 1—INCOME TAXES
Estates, Trusts, and Beneficiaries
§ 1.643(a)-2 Deduction for personal exemption.
