CFR › Title 26 › Part 1 › §1.275-126 CFR §1.275-1Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy linkFor 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.