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26 U.S.C. § 3502 — Nondeductibility of taxes in computing taxable income

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 70 words · no verdicts yet

in plain englishAI-generated · not legal advice

A translation hasn’t been published for this section yet. The official text below is complete and authoritative.

the actual law source: uscode.house.gov ↗public domain
(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.

Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 471; Pub. L. 97–248, title III, §§ 305(b), 308(a), Sept. 3, 1982, 96 Stat. 588, 591; Pub. L. 98–67, title I, § 102(a), Aug. 5, 1983, 97 Stat. 369.)

history & why it existsrecord from the source credit
  • 1954Enacted · Act of Aug. 16, 1954, ch. 736
  • 1982Amended · Pub. L. 97-248 · 96 Stat. 588, 591
  • 1983Amended · Pub. L. 98-67 · 97 Stat. 369

A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.

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