1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 1 - INCOME TAXES
  5. Supertopic - COMPUTATION OF TAXABLE INCOME
  6. Topic - Items Not Deductible
  7. 26 CFR § 1.275-1
26 CFR § 1.275-1
Deduction denied in case of certain taxes
June 25, 2020
CFR

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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§ 1.274-10 Special rules for aircraft used for entertainment
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§ 1.276-1 Disallowance of deductions for certain indirect contributions to political parties

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