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26 U.S.C. § 3502

Title 26 Chapter 25 Current through PL 116-220 ~1 min read Last updated: March 30, 2026 View on OLRC →
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§ 3502. Nondeductibility of taxes in computing taxable income

  • (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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