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26 U.S.C. § 275 — Certain taxes

submitted 62 years ago by Pub. L. 88-272 to r/title-26-INTERNAL-REVENUE-CODE · 190 words · no verdicts yet

in plain englishAI-generated · not legal advice

Taxpayers can't deduct certain taxes on their federal income tax return. This includes federal income taxes, war profits taxes, and estate and gift taxes. One exception lets certain withheld wage taxes be deducted under another section.

(a) General rule: No deduction is allowed for these taxes: (1) Federal income taxes, including (A) the tax on employees under the Federal Insurance Contributions Act (FICA), (B) taxes on railroad employees and their union representatives, and (C) income tax withheld from wages. (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 a foreign country or U.S. possession, if the taxpayer chooses to claim the foreign tax credit under section 901 for any part of them. (5) Real property taxes, to the extent section 164(d) requires them to be treated as imposed on another taxpayer. (6) Taxes imposed by chapters 37, 41, 42, 43, 44, 45, 46, 50A, and 54 of this title. Paragraph (1) does not apply to taxes that are allowed as a deduction under section 164(f). (b) Cross reference: See section 164(c) for the disallowance of certain other taxes.
the actual law source: uscode.house.gov ↗public domain
(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 credit: (Added Pub. L. 88–272, title II, § 207(b)(3)(A), Feb. 26, 1964, 78 Stat. 42; amended Pub. L. 93–406, title II, § 1016(a)(1), Sept. 2, 1974, 88 Stat. 929; Pub. L. 94–455, title XIII, § 1307(d)(2)(A), title XVI, § 1605(b)(1), title XIX, § 1901(a)(39), Oct. 4, 1976, 90 Stat. 1727, 1754, 1771; Pub. L. 95–600, title VII, § 701(t)(3)(B), Nov. 6, 1978, 92 Stat. 2912; Pub. L. 97–248, title III, §§ 305(a), 308(a), Sept. 3, 1982, 96 Stat. 588, 591; Pub. L. 98–21, title I, § 124(c)(5), Apr. 20, 1983, 97 Stat. 91; Pub. L. 98–67, title I, § 102(a), Aug. 5, 1983, 97 Stat. 369; Pub. L. 98–369, div. A, title I, § 67(b)(2), title VIII, § 801(d)(5), July 18, 1984, 98 Stat. 587, 996; Pub. L. 99–499, title V, § 516(b)(2)(B), Oct. 17, 1986, 100 Stat. 1771; Pub. L. 100–203, title X, § 10228(b), Dec. 22, 1987, 101 Stat. 1330–418; Pub. L. 106–519, § 4(2), Nov. 15, 2000, 114 Stat. 2432; Pub. L. 108–357, title I, § 101(b)(5), title VIII, § 802(b)(1), Oct. 22, 2004, 118 Stat. 1423, 1568; Pub. L. 110–172, § 11(g)(5), Dec. 29, 2007, 121 Stat. 2490; Pub. L. 113–295, div. A, title II, § 221(a)(12)(E), Dec. 19, 2014, 128 Stat. 4038; Pub. L. 117–169, title I, §§ 10201(b), 11003(b), Aug. 16, 2022, 136 Stat. 1831, 1864.)

history & why it existsrecord from the source credit
  • 1964Enacted · Pub. L. 88-272 · 78 Stat. 42
  • 1974Amended · Pub. L. 93-406 · 88 Stat. 929
  • 1976Amended · Pub. L. 94-455 · 90 Stat. 1727, 1754, 1771
  • 1978Amended · Pub. L. 95-600 · 92 Stat. 2912
  • 1982Amended · Pub. L. 97-248 · 96 Stat. 588, 591
  • 1983Amended · Pub. L. 98-21 · 97 Stat. 91
  • 1983Amended · Pub. L. 98-67 · 97 Stat. 369
  • 1984Amended · Pub. L. 98-369 · 98 Stat. 587, 996
  • 1986Amended · Pub. L. 99-499 · 100 Stat. 1771
  • 1987Amended · Pub. L. 100-203 · 101 Stat. 1330
  • 2000Amended · Pub. L. 106-519 · 114 Stat. 2432
  • 2004Amended · Pub. L. 108-357 · 118 Stat. 1423, 1568
  • 2007Amended · Pub. L. 110-172 · 121 Stat. 2490
  • 2014Amended · Pub. L. 113-295 · 128 Stat. 4038
  • 2022Amended · Pub. L. 117-169 · 136 Stat. 1831, 1864

A history note hasn’t been published yet. The record shows enactment by Pub. L. 88-272 on 1964-02-26.

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