Treasury Regulations · 26 CFR
§ 1.275-1. Deduction denied in case of certain taxes.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 275
Cite as 26 CFR § 1.275-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- December 22, 1964 by T.D. 6780
- Last amended
- February 6, 1981 by T.D. 7767
- Issued under
- 26 U.S.C. § 275
- Length
- 41 words · about 1 min to read
- Cross-references
- cites 1 Code section and 1 regulation; cited by 0
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]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Amended by T.D. 7767 (46 FR 11264)
- Issued by T.D. 6780 (29 FR 18148)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Items Not Deductible
Nearby sections
- § 1.274-11 Disallowance of deductions for certain entertainment, amusement, or recreation expenditures paid or incurred after December 31, 2017.
- § 1.274-12 Limitation on deductions for certain food or beverage expenses paid or incurred after December 31, 2017.
- § 1.274-13 Disallowance of deductions for certain qualified transportation fringe expenditures.
- § 1.274-14 Disallowance of deductions for certain transportation and commuting benefit expenditures.
- § 1.275-1 Deduction denied in case of certain taxes.
- § 1.276-1 Disallowance of deductions for certain indirect contributions to political parties.
- § 1.278-1 Capital expenditures incurred in planting and developing citrus and almond groves.
- § 1.279-1 General rule; purpose.
- § 1.279-2 Amount of disallowance of interest on corporate acquisition indebtedness.