§ 3502. Nondeductibility of taxes in computing taxable income
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/usc/title-26/section-3502A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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.
(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.)
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- Aug. 16, 1954, ch. 736
- 68A Stat. 471
- Pub. L. 97–248, title III
- 96 Stat. 588
- Pub. L. 98–67, title I, § 102(a)
- 97 Stat. 369
- Pub. L. 98–67
- Pub. L. 97–248
- Pub. L. 98–67, title I
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§ 3502
Nondeductibility of taxes in computing taxable income
Stat.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 471
Pub. L.Pub. L. 97–248, title III
Stat.96 Stat. 588
Pub. L.Pub. L. 98–67, title I, § 102(a)
Cites 9 · showing 5Cited by 1 across 1 source