26 C.F.R. § 1.275-1   Deduction denied in case of certain taxes.


Title 26 - Internal Revenue


Title 26: Internal Revenue
PART 1—INCOME TAXES
Items Not Deductible

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§ 1.275-1   Deduction denied in case of certain 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.

[T.D. 6780, 29 FR 18148, Dec. 22, 1964, as amended by T.D. 7767, 46 FR 11264, Feb. 6, 1981]

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