26 U.S.C. § 3502
§ 3502. Nondeductibility of taxes in computing taxable income
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Part of the code since 1954. Last changed August 5, 1983 by the Public Law 98-67.
Every change, newest first (3)
- August 5, 1983Public Law 98-67
- September 3, 1982Tax Equity and Fiscal Responsibility Act of 1982
- August 16, 1954Internal Revenue Code of 1954 (original text)
The law as written
Current through Public Law 119-102. Amendment notes omitted.
(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.