Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 3502
Nondeductibility of taxes in computing taxable income
Official textgovinfo.govlast amended
# (a)
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.
# (b)
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.
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Nearby sections (25 sections)
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- 3321 · Imposition of tax
- 3322 · Definitions
- 3323 · [§3323. Omitted]
- 3401 · Definitions
- 3402 · Income tax collected at source
- 3403 · Liability for tax
- 3404 · Return and payment by governmental employer
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- 3406 · Backup withholding
- 3451 · [§§3451 to 3456. Repealed. Pub. L. 98–67, title I, §102(a), Aug.…
- 3501 · Collection and payment of taxes
- 3502 · Nondeductibility of taxes in computing taxable income
- 3503 · Erroneous payments
- 3504 · Acts to be performed by agents
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- 3507 · [§3507. Repealed. Pub. L. 111–226, title II, §219(a)(1), Aug.…
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