### Question
How does the law define exemption amount?


### Answer
Under *26 U.S.C. § 151*, **exemption amount** is defined as:

> zero

#### 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**

