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
This section, titled “Nondeductibility of taxes in computing taxable income,” states the rules in its numbered and lettered provisions. It applies those rules within the scope described in the section.
(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.
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 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.)
- 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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