26 U.S.C. § 3502
Nondeductibility of taxes in computing taxable income
The taxes imposed by section 3101 of chapter 21, and by sections 3201 and 3211 of chapter 22 shall not be allowed as a deduction to the taxpayer in computing taxable income under subtitle A.
The tax deducted and withheld under chapter 24 shall not be allowed as a deduction either to the employer or to the recipient of the income in computing taxable income under subtitle A.
Source: view the official text
Nearby sections (25 sections)
- 3311 · Short title
- 3321 · Imposition of tax
- 3322 · Definitions
- 3323 · Omitted
- 3401 · Definitions
- 3402 · Income tax collected at source
- 3403 · Liability for tax
- 3404 · Return and payment by governmental employer
- 3405 · Special rules for pensions, annuities, and certain other…
- 3406 · Backup withholding
- 3451 · Repealed. Pub. L. 98–67, title I, § 102(a), Aug. 5, 1983, 97…
- 3501 · Collection and payment of taxes
- 3502 · Nondeductibility of taxes in computing taxable income
- 3503 · Erroneous payments
- 3504 · Acts to be performed by agents
- 3505 · Liability of third parties paying or providing for wages
- 3506 · Individuals providing companion sitting placement services
- 3507 · Repealed. Pub. L. 111–226, title II, § 219(a)(1), Aug. 10, 2010,…
- 3508 · Treatment of real estate agents and direct sellers
- 3509 · Determination of employer’s liability for certain employment…
- 3510 · Coordination of collection of domestic service employment taxes…
- 3511 · Certified professional employer organizations
- 3512 · Treatment of certain persons as employers with respect to motion…
- 4001 · Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(103)(A),…
- 4041 · Imposition of tax