# Treas. Reg. § 1.275-1: Deduction denied in case of certain taxes.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.275-1>. Interprets 26 U.S.C. § 275.

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]