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Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 1.275-1: -1 Deduction denied in case of certain taxes.

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER A—INCOME TAX
  4. PART 1—INCOME TAXES

For description of the taxes for which a deduction is denied under section 275, see paragraphs (a), (b), (c), (e), and (h) of § 1.164-2.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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