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Code · CFR · Title 26 — Internal Revenue · Part 1 · § 1.275-1

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

44 words·~1 min read·/us/cfr/t26/s§ 1.275-1·

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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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  • T.D. 6780
  • T.D. 7767
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§ 1.275-1
Deduction denied in case of certain taxes.
Treas. Dec.T.D. 6780
Treas. Dec.T.D. 7767
Cites 2Cited by 0 across 0 sources
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