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Treasury Regulations · 26 CFR Part 1

Deductions for Personal Exemptions (§§ 1.151-1 to 1.154)

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.151-1 Deductions for personal exemptions.
  2. § 1.151-2 Additional exemptions for dependents.
  3. § 1.151-3 Definitions.
  4. § 1.151-4 Amount of deduction for each exemption under section 151.
  5. § 1.152-1 General definition of a dependent.
  6. § 1.152-2 Rules relating to general definition of dependent.
  7. § 1.152-3 Multiple support agreements.
  8. § 1.152-4 Special rule for a child of divorced or separated parents or parents who live apart.
  9. § 1.153-1 Determination of marital status.
  10. § 1.154 Statutory provisions; cross references.