§ 275. Certain taxes
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/usc/title-26/section-275A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)General rule No deduction shall be allowed for the following taxes:
(1)Federal income taxes, including—
(A)the tax imposed by section 3101 (relating to the tax on employees under the Federal Insurance Contributions Act);
(B)the taxes imposed by sections 3201 and 3211 (relating to the taxes on railroad employees and railroad employee representatives); and
(C)the tax withheld at source on wages under section 3402.
(2)Federal war profits and excess profits taxes.
(3)Estate, inheritance, legacy, succession, and gift taxes.
(4)Income, war profits, and excess profits taxes imposed by the authority of any foreign country or possession of the United States if the taxpayer chooses to take to any extent the benefits of section 901.
(5)Taxes on real property, to the extent that section 164(d) requires such taxes to be treated as imposed on another taxpayer.
(6)Taxes imposed by chapters 37, 41, 42, 43, 44, 45, 46, 50A, and 54.
Paragraph
(1)shall not apply to any taxes to the extent such taxes are allowable as a deduction under section 164(f).
(b)Cross reference For disallowance of certain other taxes, see section 164(c).
(Added Pub. L. 88–272, title II, § 207(b)(3)(A), Feb. 26, 1964, 78 Stat. 42; amended Pub. L. 93–406, title II, § 1016(a)(1), Sept. 2, 1974, 88 Stat. 929; Pub. L. 94–455, title XIII, § 1307(d)(2)(A), title XVI, § 1605(b)(1), title XIX, § 1901(a)(39), Oct. 4, 1976, 90 Stat. 1727, 1754, 1771; Pub. L. 95–600, title VII, § 701(t)(3)(B), Nov. 6, 1978, 92 Stat. 2912; Pub. L. 97–248, title III, §§ 305(a), 308(a), Sept. 3, 1982, 96 Stat. 588, 591; Pub. L. 98–21, title I, § 124(c)(5), Apr. 20, 1983, 97 Stat. 91;
Pub. L. 98–67, title I, § 102(a), Aug. 5, 1983, 97 Stat. 369; Pub. L. 98–369, div. A, title I, § 67(b)(2), title VIII, § 801(d)(5), July 18, 1984, 98 Stat. 587, 996; Pub. L. 99–499, title V, § 516(b)(2)(B), Oct. 17, 1986, 100 Stat. 1771; Pub. L. 100–203, title X, § 10228(b), Dec. 22, 1987, 101 Stat. 1330–418; Pub. L. 106–519, § 4(2), Nov. 15, 2000, 114 Stat. 2432; Pub. L. 108–357, title I, § 101(b)(5), title VIII, § 802(b)(1), Oct. 22, 2004, 118 Stat. 1423, 1568; Pub. L. 110–172, § 11(g)(5), Dec. 29, 2007, 121 Stat. 2490;
Pub. L. 113–295, div. A, title II, § 221(a)(12)(E), Dec. 19, 2014, 128 Stat. 4038; Pub. L. 117–169, title I, §§ 10201(b), 11003(b), Aug. 16, 2022, 136 Stat. 1831, 1864.)
Connections31 cite this · traces to 19
Cited by 31 sections · top 20
statutes-at-large
- Public Law 93–406
- Public Law 183
- Public Law 287
- Public Law 415
- Public Law 403
- Public Law 308
- Public Law 94–12To amend the Internal Revenue Code of 1954 to provide for a refund of 1874 individual income taxes, to increase the low income allowance and the percentage standard deduction, to provide a credit for personal exemptions and a credit for certain earned income, to increase the investment credit and th
- Public Law 98–369To provide for tax reform, and for deficit reduction
- Public Law 117–169To provide for reconciliation pursuant to title II of S
- Public Law 95–600To amend the Internal Revenue Code of 1954 to reduce income taxes, and for other purposes
- Public Law 104–113To amend the Stevenson-Wydler Technology Innovation Act of 1980 with respect to inventions made under cooperative research and development agreements, and for other purposes
- Public Law 98–21To assure the solvency of the Social Security Trust Funds, to reform the medicare reimbursement of hospitals, to extend the Federal supplemental compensation program, and for other purposes
- Public Law 97–248To provide for tax equity and fiscal responsibility, and for other purposes
- Public Law 106–519To amend the Internal Revenue Code of 1986 to repeal the provisions relating to foreign sales corporations (FSCs) and to exclude extraterritorial income from gross income
- Public Law 94–455To reform the tax laws of the United States
Traces to 19 documents
public-private-law
U.S. Code
- Short title§ 3128
- Adoption of annual accounting period§ 859
- Repurchase of corporate stock§ 4501
- Designated drugs during noncompliance periods§ 5000D
- Tax imposed§ 1
- Adjustments in computing alternative minimum taxable income§ 56
- Stock compensation of insiders in expatriated corporations§ 4985
- Greenmail§ 5881
- Limitation based on tax liability; definition of tax liability§ 26
- Golden parachute payments§ 280G
- Dividends received from certain foreign corporations§ 245
- Rate of tax§ 1401
- Exemption from tax on corporations, certain trusts, etc.§ 501
- Definition of real estate investment trust§ 856
- Definitions and special rules§ 2
- Minimum participation standards§ 410
- Taxes§ 164
72 references not yet in our index
- Pub. L. 88–272, title II, § 207(b)(3)(A)
- 78 Stat. 42
- Pub. L. 93–406, title II, § 1016(a)(1)
- 88 Stat. 929
- Pub. L. 94–455, title XIII, § 1307(d)(2)(A)
- 90 Stat. 1727
- Pub. L. 95–600, title VII, § 701(t)(3)(B)
- 92 Stat. 2912
- Pub. L. 97–248, title III
- 96 Stat. 588
- Pub. L. 98–21, title I, § 124(c)(5)
- 97 Stat. 91
- Pub. L. 98–67, title I, § 102(a)
- 97 Stat. 369
- Pub. L. 98–369, div. A, title I, § 67(b)(2)
- 98 Stat. 587
- Pub. L. 99–499, title V, § 516(b)(2)(B)
- 100 Stat. 1771
- Pub. L. 100–203, title X, § 10228(b)
- 101 Stat. 1330–418
- Pub. L. 106–519, § 4(2)
- 114 Stat. 2432
- Pub. L. 108–357, title I, § 101(b)(5)
- 118 Stat. 1423
- Pub. L. 110–172, § 11(g)(5)
- 121 Stat. 2490
- 128 Stat. 4038
- 136 Stat. 1831
- act Aug. 16, 1954, ch. 736
- 68A Stat. 415
- Pub. L. 95–600, § 701(t)(3)(B)
- Pub. L. 95–600, § 701(t)(5)
- § 1605(b)(1) of Pub. L. 94–455
- § 1307(d)(2)(A) of Pub. L. 94–455
- Pub. L. 110–172
- Pub. L. 108–357, § 101(b)(5)(B)
- Pub. L. 108–357, § 101(b)(5)(A)
- Pub. L. 108–357, § 802(b)(1)
- Pub. L. 106–519, § 4(2)(B)
- Pub. L. 106–519, § 4(2)(A)
+ 32 more
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§ 275
Certain taxes
Stat.×25
U.S.C.×4
Pub. L.×2
Pub. L.Pub. L. 88–272, title II, § 207(b)(3)(A)
Stat.78 Stat. 42
Pub. L.Pub. L. 93–406, title II, § 1016(a)(1)
Cites 91 · showing 12Cited by 31 across 3 sources