Treasury Regulations (26 C.F.R.)
26 CFR § 31.3502-1
Nondeductibility of taxes in computing taxable income.
Official textecfr.govlast amended
For provisions relating to the nondeductibility, in computing taxable income under subtitle A, of the taxes imposed by sections 3101, 3201, and 3211, and of the tax deducted and withheld under chapter 24, see §§ 1.164-2 and 1.275-1 of this chapter (Income Tax Regulations). For provisions relating to the credit allowable to the recipient of the income in respect of the tax deducted and withheld under chapter 24, see § 1.31-1 of this chapter (Income Tax Regulations).
[T.D. 6780, 29 FR 18148, Dec. 22, 1964]
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In this part (40 sections)
- 31.3406(b)(3)-4 · (b)(3)-4 Reportable payments of royalties.
- 31.3406(b)(3)-5 · (b)(3)-5 Reportable payments of payment card and…
- 31.3406(b)(4)-1 · (b)(4)-1 Exemption for certain minimal payments.
- 31.3406(c)-1 · (c)-1 Notified payee underreporting of reportable…
- 31.3406(d)-1 · (d)-1 Manner required for furnishing a taxpayer…
- 31.3406(d)-2 · (d)-2 Payee certification failure.
- 31.3406(d)-3 · (d)-3 Special 30-day rules for certain reportable…
- 31.3406(d)-4 · (d)-4 Special rules for readily tradable instruments…
- 31.3406(d)-5 · (d)-5 Backup withholding when the Service or a broker…
- 31.3406(e)-1 · (e)-1 Period during which backup withholding is required.
- 31.3406(f)-1 · (f)-1 Confidentiality of information.
- 31.3406(g)-1 · (g)-1 Exception for payments to certain payees and…
- 31.3406(g)-2 · (g)-2 Exception for reportable payment for which…
- 31.3406(g)-3 · (g)-3 Exemption while payee is waiting for a taxpayer…
- 31.3406(h)-1 · (h)-1 Definitions.
- 31.3406(h)-2 · (h)-2 Special rules.
- 31.3406(h)-3 · (h)-3 Certificates.
- 31.3406(i)-1 · (i)-1 Effective date.
- 31.3406(j)-1 · (j)-1 Taxpayer Identification Number (TIN) matching…
- 31.3501(a)-1T · (a)-1T Question and answer relating to the time…
- 31.3502-1 · Nondeductibility of taxes in computing taxable income.
- 31.3503-1 · Tax under chapter 21 or 22 paid under wrong chapter.
- 31.3504-1 · Designation of agent by application.
- 31.3504-2 · Designation of payor to perform acts of an employer.
- 31.3505-1 · Liability of third parties paying or providing for wages.
- 31.3506-1 · Companion sitting placement services.
- 31.3507-1 · Advance payments of earned income credit.
- 31.3507-2 · Earned income credit advance payment certificates.
- 31.3511-1 · Certified professional employer organization.
- 31.6001-1 · Records in general.
- 31.6001-2 · Additional records under Federal Insurance Contributions…
- 31.6001-3 · Additional records under Railroad Retirement Tax Act.
- 31.6001-4 · Additional records under Federal Unemployment Tax Act.
- 31.6001-5 · Additional records in connection with collection of income…
- 31.6001-6 · Notice by district director requiring returns, statements,…
- 31.6011-4 · Requirement of statement disclosing participation in…
- 31.6011(a)-1 · (a)-1 Returns under Federal Insurance Contributions Act.
- 31.6011(a)-2 · (a)-2 Returns under Railroad Retirement Tax Act.
- 31.6011(a)-3 · (a)-3 Returns under Federal Unemployment Tax Act.
- 31.6011(a)-3A · (a)-3A Returns of the railroad unemployment repayment…