► 26 U.S.C. § 3502 26 u.s.c. · general provisions relating to employmen · title 26

26 U.S.C. § 3502

Nondeductibility of taxes in computing taxable income

Title 26 USC

● ACTIVE

Ch. 25

Jurisdiction Federal — United States

Chapter GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES

Primary Source uscode.house.gov ↗

Federation ID OM-USC26-SEC-B5AB7F

► STATUTORY TEXT primary source · verbatim · uscode.house.gov

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle C - Employment Taxes CHAPTER 25 - GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES Sec. 3502 - Nondeductibility of taxes in computing taxable income From the U.S. Government Publishing Office, www.gpo.gov

§3502. Nondeductibility of taxes in computing taxable income

(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.)

Editorial Notes

Amendments 1983—Subsecs. (b), (c). Pub. L. 98–67 repealed amendments made by Pub. L. 97–248. See 1982 Amendment note below. 1982—Subsecs. (b), (c). Pub. L. 97–248 provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after June 30, 1983, subsec. (b) is amended and a new subsec. (c) is added. Section 102(a), (b) of Pub. L. 98–67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A (§§301–308) of title III of Pub. L. 97–248 as of the close of June 30, 1983, and provided that the Internal Revenue Code of 1954 [now 1986] [this title] shall be applied and administered (subject to certain exceptions) as if such subtitle A (and the amendments made by such subtitle A) had not been enacted.

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The statutory text of 26 U.S.C. § 3502 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).

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← 26 U.S.C. § 3501 26 U.S.C. § 3503 →

Chapter 25 — GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES

26 U.S.C. § 3501 26 U.S.C. § 3502 26 U.S.C. § 3503 26 U.S.C. § 3504 26 U.S.C. § 3505 26 U.S.C. § 3506 26 U.S.C. § 3507 26 U.S.C. § 3508 26 U.S.C. § 3509 26 U.S.C. § 3510 26 U.S.C. § 3511 26 U.S.C. § 3512

26 U.S.C. — public domain ← All Legislation

26 U.S.C.

Citation

26 U.S.C. § 3502

Status

● ACTIVE

Chapter

25 — GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES

Title

Internal Revenue Code

Jurisdiction

Federal

Federation ID

OM-USC26-SEC-B5AB7F

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Internal Revenue Code — 26 U.S.C. § 3502