Deductions for Personal Exemptions

Deductions for Personal Exemptions

Deductions for Personal Exemptions

In Legislation

Deductions for Personal Exemptions in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter B, Part V

The current, permanent, in-force federal laws regulating deductions for personal exemptions are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter B, Part V. It constitutes “prima facie” evidence of statutes relating to Income Taxes (including deductions for personal exemptions) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Taxation and Tax Liability and Liability of the US Code, including deductions for personal exemptions) by chapter and subchapter.


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