C.F.R. » Title 26 » CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › SUBCHAPTER A—INCOME TAX › PART 1—INCOME TAXES

26 C.F.R. § 1.275-1

Deduction denied in case of certain taxes

Read at: eCFRecfr.gov CornellLII GovInfogovinfo.gov CasesGoogle Scholar

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]
Notes of Decisions
Cited in 3 cases, 1974–1984 · leading case: Pollak v. Comm'r, 49 T.C.M. 78 (Tax Ct. 1984).
Sort: Relevance Newest Treatment
Pollak v. Comm'r, 49 T.C.M. 78 (Tax Ct. 1984). · cites it 2× “Accordingly, we hold that the petitioner has failed to prove that no part of his underpayment of tax for 1978 was due to negligence or to an intentional disregard of rules and regulations.”
Di Lucente v. Comm'r, 40 T.C.M. 489 (Tax Ct. 1980). · cites it 2× “See also sections 1.275-1 and 1.164-2(a), Income Tax Regs.”
Gras v. Comm'r, 33 T.C.M. 1018 (Tax Ct. 1974). · cites it 2× “275-1(c) (ii) (b), Income Tax Regs. ↩ 12. Sec. 1.274-5(c) (2) (ii) (a), Income Tax Regs.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.