# § 275. Certain taxes
**(a)** **General rule** No deduction shall be allowed for the following taxes:
Paragraph (1) shall not apply to any taxes to the extent such taxes are allowable as a deduction under section 164(f).
**(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.
**(b)** **Cross reference** For disallowance of certain other taxes, see section 164(c).
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**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.)
## Editorial Notes
### References in Text
The Federal Insurance Contributions Act, referred to in subsec. (a)(1)(A), is , §§ 3101, 3102, 3111, 3112, 3121 to 3128, , which is classified generally to chapter 21 (§ 3101 et seq.) of this title. For complete classification of this Act to the Code, see and Tables.
### Codification
(effective , see , set out as an Effective Date of 1978 Amendment note under ) repealed , cited as a credit to this section, which had duplicated the amendment to subsec. (a)(6) made by .
### Amendments
2022—Subsec. (a)(6). , inserted “50A,” after “46,”.
, inserted “37,” before “41”.
2014—Subsec. (a). struck out “Paragraph (1) shall not apply to the tax imposed by section 59A.” at end of concluding provisions.
2007—Subsec. (a)(4). substituted “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). , 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). , 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). , inserted “45,” before “46,”.
2000—Subsec. (a). , 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). , added subpar. (C).
1987—Subsec. (a)(6). substituted “46, and 54” for “and 46”.
1986—Subsec. (a). inserted at end “Paragraph (1) shall not apply to the tax imposed by section 59A.”
1984—Subsec. (a)(4). , 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). , inserted reference to chapter 46.
1983—Subsec. (a). inserted 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). repealed amendments made by . See 1982 Amendment note below.
1982—Subsec. (a)(1). provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after , 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) of , , , repealed subtitle A (§§ 301–308) of title III of as of the close of , 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). , struck out “, and corresponding provisions of prior revenue laws” after “under section 3402”.
Subsec. (a)(6). , §§ 1307(d)(2)(A), 1605(b)(1), inserted reference to chapters 41 and 44.
1974—Subsec. (a)(6). added par. (6).
## Statutory Notes and Related Subsidiaries
### Effective Date of 2022 Amendment
Amendment by applicable to repurchases (within the meaning of ) of stock after , see , set out as an Effective Date note under .
Amendment by applicable to sales after , see , set out as an Effective Date note under .
### Effective Date of 2014 Amendment
Amendment by effective , subject to a savings provision, see , set out as a note under .
### Effective Date of 2004 Amendment
Amendment by applicable to transactions after , see , set out as a note under .
Amendment by effective , see , set out as an Effective Date note under .
### Effective Date of 2000 Amendment
Amendment by applicable to transactions after , with special rules relating to existing foreign sales corporations, see , set out as a note under .
### Effective Date of 1987 Amendment
Amendment by applicable to consideration received after , 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 , and at all times thereafter before the acquisition, see , set out as an Effective Date note under .
### Effective Date of 1986 Amendment
Amendment by applicable to taxable years beginning after , see , set out as a note under .
### Effective Date of 1984 Amendment
Amendment by applicable to payments under agreements entered into or renewed after , in taxable years ending after such date, with contracts entered into before , which are amended after , in any significant relevant aspect to be treated as a contract entered into after , see , set out as an Effective Date note under .
Amendment by applicable to transactions after , in taxable years ending after such date, see , as amended, set out as a note under .
### Effective Date of 1983 Amendment
Amendment by applicable to taxable years beginning after , see , set out as a note under .
### Effective Date of 1976 Amendment
For effective date of amendment by , see , set out as a note under .
For effective date of amendment by , see , set out as a note under .
Amendment by effective for taxable years beginning after , see , set out as a note under .
### Effective Date of 1974 Amendment
Amendment by applicable, except as otherwise provided in section 1017(c) through (i) of , for plan years beginning after , but, in the case of plans in existence on , amendment by applicable for plan years beginning after , see , set out as a note under .
### Effective Date
Section applicable to taxable years beginning after , see , set out as an Effective Date of 1964 Amendment note under .