### Question
What is the definition of exemption amount?


### Answer
The definition of **exemption amount** is as follows in *26 U.S.C. § 151*:

> $2,000

#### Citation:
  - *26 U.S.C. § 151*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART V-DEDUCTIONS FOR PERSONAL EXEMPTIONS**

