26 USC § 275 - Certain taxes
(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);
(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.
(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);
(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.
Source
(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.)
References in Text
The Federal Insurance Contributions Act, referred to in subsec. (a)(1)(A), is act Aug. 16, 1954, ch. 736, §§ 3101,
3102,
3111,
3112,
3121 to
3128,
68A Stat. 415, as amended, which is classified generally to chapter 21 (§ 3101 et seq.) of this title. For complete classification of this Act to the Code, see section
3128 of this title and Tables.
Codification
Pub. L. 95–600, § 701(t)(3)(B) (effective Oct. 4, 1976, see Pub. L. 95–600, § 701(t)(5), set out as an Effective Date of 1978 Amendment note under section
859 of this title) repealed § 1605(b)(1) ofPub. L. 94–455, cited as a credit to this section, which had duplicated the amendment to subsec. (a)(6) made by § 1307(d)(2)(A) ofPub. L. 94–455.
Amendments
2007—Subsec. (a)(4). Pub. L. 110–172substituted “if the taxpayer chooses to take to any extent the benefits of section
901.” for “if—
“(A) the taxpayer chooses to take to any extent the benefits of section
901, or
“(B) such taxes are paid or accrued with respect to foreign trade income (within the meaning of section 923(b)) of a FSC,.”
2004—Subsec. (a). Pub. L. 108–357, § 101(b)(5)(B), struck out at end of concluding provisions “A rule similar to the rule of section
943
(d) shall apply for purposes of paragraph (4)(C).”
Subsec. (a)(4). Pub. L. 108–357, § 101(b)(5)(A), inserted “or” at end of subpar. (A), substituted period for “or” at end of subpar. (B), and struck out subpar. (C) which read as follows: “such taxes are paid or accrued with respect to qualifying foreign trade income (as defined in section
941).”
Subsec. (a)(6). Pub. L. 108–357, § 802(b)(1), inserted “45,” before “46,”.
2000—Subsec. (a). Pub. L. 106–519, § 4(2)(B), inserted at end “A rule similar to the rule of section
943
(d) shall apply for purposes of paragraph (4)(C).”
Subsec. (a)(4)(C). Pub. L. 106–519, § 4(2)(A), added subpar. (C).
1987—Subsec. (a)(6). Pub. L. 100–203substituted “46, and 54” for “and 46”.
1986—Subsec. (a). Pub. L. 99–499inserted at end “Paragraph (1) shall not apply to the tax imposed by section
59A.”
1984—Subsec. (a)(4). Pub. L. 98–369, § 801(d)(5), inserted provision disallowing a deduction for income, war profits, and excess profits taxes if such taxes are paid or accrued with respect to foreign trade income, within the meaning of section 923(b), of a FSC.
Subsec. (a)(6). Pub. L. 98–369, § 67(b)(2), inserted reference to chapter 46.
1983—Subsec. (a). Pub. L. 98–21inserted at end “Paragraph (1) shall not apply to any taxes to the extent such taxes are allowable as a deduction under section
164
(f).”
Subsec. (a)(1). Pub. L. 98–67repealed amendments made by Pub. L. 97–248. See 1982 Amendment note below.
1982—Subsec. (a)(1). Pub. L. 97–248provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after June 30, 1983, par. (1) is amended by striking out “and” at end of subpar. (B), by substituting “; and” for the period at end of subpar. (C), and by inserting subpar. (D) relating to the tax withheld at source on interest, dividends, and patronage dividends under section
3451. Section 102(a), (b) ofPub. L. 98–67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A (§§ 301–308) of title III of Pub. L. 97–248as of the close of June 30, 1983, and provided that the Internal Revenue Code of 1954 [now 1986] [this title] shall be applied and administered (subject to certain exceptions) as if such subtitle A (and the amendments made by such subtitle A) had not been enacted.
1976—Subsec. (a)(1)(C). Pub. L. 94–455, § 1901(a)(39), struck out “, and corresponding provisions of prior revenue laws” after “under section
3402”.
Subsec. (a)(6). Pub. L. 94–455, §§ 1307(d)(2)(A),
1605(b)(1), inserted reference to chapters 41 and 44.
1974—Subsec. (a)(6). Pub. L. 93–406added par. (6).
Effective Date of 2004 Amendment
Amendment by section 101(b)(5) ofPub. L. 108–357applicable to transactions after Dec. 31, 2004, see section 101(c) ofPub. L. 108–357, set out as a note under section
56 of this title.
Amendment by section 802(b)(1) ofPub. L. 108–357effective Mar. 4, 2003, see section 802(d) ofPub. L. 108–357, set out as an Effective Date note under section
4985 of this title.
Effective Date of 2000 Amendment
Amendment by Pub. L. 106–519applicable to transactions after Sept. 30, 2000, with special rules relating to existing foreign sales corporations, see section 5 ofPub. L. 106–519, set out as a note under section
56 of this title.
Effective Date of 1987 Amendment
Amendment by Pub. L. 100–203applicable to consideration received after Dec. 22, 1987, in taxable years ending after such date, except not applicable in the case of any acquisition pursuant to a written binding contract in effect on Dec. 15, 1987, and at all times thereafter before the acquisition, see section 10228(d) ofPub. L. 100–203, set out as an Effective Date note under section
5881 of this title.
Effective Date of 1986 Amendment
Amendment by Pub. L. 99–499applicable to taxable years beginning after Dec. 31, 1986, see section 516(c) ofPub. L. 99–499, set out as a note under section
26 of this title.
Effective Date of 1984 Amendment
Amendment by section 67(b)(2) ofPub. L. 98–369applicable to payments under agreements entered into or renewed after June 14, 1984, in taxable years ending after such date, with contracts entered into before June 15, 1984, which are amended after June 14, 1984, in any significant relevant aspect to be treated as a contract entered into after June 14, 1984, see section 67(e) ofPub. L. 98–369, set out as an Effective Date note under section
280G of this title.
Amendment by section 801(d)(5) ofPub. L. 98–369applicable to transactions after Dec. 31, 1984, in taxable years ending after such date, see section 805(a)(1) ofPub. L. 98–369, as amended, set out as a note under section
245 of this title.
Effective Date of 1983 Amendment
Amendment by Pub. L. 98–21applicable to taxable years beginning after Dec. 31, 1989, see section 124(d)(2) ofPub. L. 98–21, set out as a note under section
1401 of this title.
Effective Date of 1976 Amendment
For effective date of amendment by section 1307(d)(2)(A) ofPub. L. 94–455, see section 1307(e) ofPub. L. 94–455, set out as a note under section
501 of this title.
For effective date of amendment by section 1605(b)(1) ofPub. L. 94–455, see section 1608(d) ofPub. L. 94–455, set out as a note under section
856 of this title.
Amendment by section 1901(a)(39) ofPub. L. 94–455effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) ofPub. L. 94–455, set out as a note under section
2 of this title.
Effective Date of 1974 Amendment
Amendment by Pub. L. 93–406applicable, except as otherwise provided in section 1017(c) through (i) ofPub. L. 93–406, for plan years beginning after Sept. 2, 1974, but, in the case of plans in existence on Jan. 1, 1974, amendment by Pub. L. 93–406applicable for plan years beginning after Dec. 31, 1975, see section 1017 ofPub. L. 93–406, set out as a note under section
410 of this title.
Effective Date
Section applicable to taxable years beginning after Dec. 31, 1963, see section 207(c) ofPub. L. 88–272, set out as an Effective Date of 1964 Amendment note under section
164 of this title.
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Thursday, March 28, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.
| 26 USC | Description of Change | Session Year | Public Law | Statutes at Large |
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