Federal · Title 26 — Internal Revenue Code
26 U.S.C. § 275: Certain taxes
Read the full statutory text
the tax imposed by section 3101 (relating to the tax on employees under the Federal Insurance Contributions Act); the taxes imposed by sections 3201 and 3211 (relating to the taxes on railroad employees and railroad employee representatives); and the tax withheld at source on wages under section 3402. Federal war profits and excess profits taxes. Estate, inheritance, legacy, succession, and gift taxes. 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. Taxes on real property, to the extent that section 164(d) requires such taxes to be treated as imposed on another taxpayer. Taxes imposed by chapters 37, 41, 42, 43, 44, 45, 46, 50A, and 54. For disallowance of certain other taxes, see section 164(c).
Verify at the official source: Federal legislative text
Facing this? Know exactly what happens next.
MOFRD turns this code section into your situation: the deadlines that apply to you, the forms your county uses, and the resolution paths people in your position actually take. Free for 3 days — no card required.
This page is legal information, not legal advice. Code text is sourced from official publications and may lag amendments — always confirm at the official source linked above. Plain-English summaries and relationship data are AI-derived and reviewed on an ongoing basis; verify with a licensed attorney before acting.