Reg. § 1.275-1 Deduction denied in case of certain taxes.

26 CFR § 1.275-1eCFR, current through 2026-07-14

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

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

Source: decipher.legal/cfr/26/1.275-1 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14