1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 1 - INCOME TAXES
  5. Supertopic - ESTATES, TRUSTS, BENEFICIARIES, AND DECEDENTS
  6. Topic - Estates, Trusts, and Beneficiaries
  7. 26 CFR § 1.643(a)-2
26 CFR § 1.643(a)-2
Deduction for personal exemption
June 25, 2020
CFR

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

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§ 1.643(a)-1 Deduction for distributions
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§ 1.642(a)(2)-1 Foreign taxes

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