View all text of Subjgrp 5 [§ 1.261-1 - § 1.280H-1T]
§ 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.
View all text of Subjgrp 5 [§ 1.261-1 - § 1.280H-1T]
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.