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26 U.S.C. § 275

Certain taxes

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

Taxation
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26 U.S.C. § 275, Certain taxes, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/462345
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Full text

No deduction shall be allowed for the following taxes: Federal income taxes, including— For disallowance of certain other taxes, see section 164(c).

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.

  • Amended byPub. L. 93-406(H.R. 2)1974-09-02
    Employee Retirement Income Security Act of 1974
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 94-455(H.R. 10612)1976-10-04
    Tax Reform Act of 1976
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 95-600(H.R. 13511)1978-11-06
    Revenue Act of 1978
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 97-248(H.R. 4961)1982-09-03
    Tax Equity and Fiscal Responsibility Act of 1982
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 98-21(H.R. 1900)1983-04-20
    Social Security Amendments of 1983
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 98-67(H.R. 2973)1983-08-05
    An act to promote economic revitalization and facilitate expansion of economic opportunities in the Caribbean Basin region, to provide for backup withholding of tax from interest and dividends, and for other purposes.
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 98-369(H.R. 4170)1984-07-18
    Deficit Reduction Act of 1984
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 99-499(H.R. 2005)1986-10-17
    Superfund Amendments and Reauthorization Act of 1986
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 100-203(H.R. 3545)1987-12-22
    Omnibus Budget Reconciliation Act of 1987
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 106-519(H.R. 4986)2000-11-15
    FSC Repeal and Extraterritorial Income Exclusion Act of 2000
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 108-357(H.R. 4520)2004-10-22
    American Jobs Creation Act of 2004
    House: 280–141Senate: 69–17
  • Amended byPub. L. 110-172(H.R. 4839)2007-12-29
    Tax Technical Corrections Act of 2007
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 113-295(H.R. 5771)2014-12-19
    Tax Increase Prevention Act of 2014
    House: 378–46Senate: 76–16
  • Amended byPub. L. 117-169(H.R. 5376)2022-08-16
    An act to provide for reconciliation pursuant to title II of S. Con. Res. 14.
    House: 220–207Senate: 50–50