### Question
How is the "exemption amount" defined?


### Answer
The term **exemption amount** is defined in *26 U.S.C. § 6013* as follows -

> given to such term by section 151(d). 

#### Citation:
  - *26 U.S.C. § 6013*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 61-INFORMATION AND RETURNS > Subchapter A-Returns and Records > PART II-TAX RETURNS OR STATEMENTS > Subpart B-Income Tax Returns**

