Title 26
SECTION 1.275-1
1.275-1 Deduction denied in case of certain taxes.
§ 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]