Current through Pub. L. 119-100Open in workspace

§ 3502 Nondeductibility of taxes in computing taxable income

(a)

The taxes imposed by section of chapter 21, and by sections and 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.

(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.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 3502

Source: decipher.legal/usc/26/3502 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)