26 C.F.R. § 1.275-1

Current through September 30, 2024

Section 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 .

26 C.F.R. §1.275-1

T.D. 6780, 29 FR 18148, Dec. 22, 1964, as amended by T.D. 7767, 46 FR 11264, Feb. 6, 1981