26 U.S.C. § 275
Certain taxes
# (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).
Source: view the official text
Cited by 21
- 26 CFR § 1.1411-4 — Definition of net investment income.
- 26 CFR § 1.1502-32 — Investment adjustments.
- 26 CFR § 1.1502-4 — Consolidated foreign tax credit.
- 26 CFR § 1.1503(d)-7 — Examples.
- 26 CFR § 1.275-1 — Deduction denied in case of certain taxes.
- 26 CFR § 1.461-2 — Contested liabilities.
- 26 CFR § 1.58-7 — Tax preferences attributable to foreign sources; preferences other than capital gains and stock options.
- 26 CFR § 1.901-1 — Allowance of credit for foreign income taxes.
- 26 CFR § 1.905-1 — When credit for foreign income taxes may be taken.
- 26 CFR § 1.907(a)-1 — Reduction in taxes paid on FOGEI (for taxable years beginning after December 31, 1982).
- 26 CFR § 1.932-1 — Coordination of United States and Virgin Islands income taxes.
- 26 CFR § 1.935-1 — Coordination of individual income taxes with Guam and the Northern Mariana Islands.
Show 9 more
- 26 CFR § 51.9 — Tax treatment of fee.
- 26 CFR § 57.8 — Tax treatment of fee.
- 26 U.S.C. § 164 — Taxes
- 26 U.S.C. § 4971 — Taxes on failure to meet minimum funding standards
- 26 U.S.C. § 4980H — Shared responsibility for employers regarding health coverage
- 26 U.S.C. § 535 — Accumulated taxable income
- 26 U.S.C. § 545 — Undistributed personal holding company income
- 26 U.S.C. § 901 — Taxes of foreign countries and of possessions of United States
- 26 U.S.C. § 908 — Reduction of credit for participation in or cooperation with an international boycott
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