26 USC 3502 – Nondeductibility of taxes in computing taxable income
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(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.
Terms Used In 26 USC 3502
- taxpayer: means any person subject to any internal revenue tax. See 26 USC 7701
(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.