26 C.F.R. § 1.275-1. - § 1.275-1 Deduction Denied in Case of Certain Taxes.

Current as of January 1, 1970

Section 1.275-1 - § 1.275-1 Deduction Denied in Case of Certain Taxes.Section 1.275-1 - § 1.275-1 Deduction Denied in Case of Certain Taxes.

Section 1.274-14 - § 1.274-14 Disallowance of Deductions for Certain Transportation and Commuting Benefit Expenditures.Section 1.276-1 - § 1.276-1 Disallowance of Deductions for Certain Indirect Contributions to Political Parties.

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

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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