Home › CFR › Title 26 › Part 1 › §1.1402(a)-1026 CFR §1.1402(a)-10 — (a)-10 Personal exemption deduction.Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy linkThe deduction provided by section 151, relating to personal exemptions, is excluded.