§ 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.