26 U.S.C. § 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 IIISept. 3, 198296 Stat. 588 Pub. L. 98–67, title I, § 102(a)Aug. 5, 198397 Stat. 369 (, ; , §§ 305(b), 308(a), , , 591; , , .)

Editorial Notes

Amendments

Pub. L. 98–67 Pub. L. 97–2481983—Subsecs. (b), (c). repealed amendments made by . See 1982 Amendment note below.

Pub. L. 97–248June 30, 1983Pub. L. 98–67, title IAug. 5, 198397 Stat. 369 Pub. L. 97–248June 30, 19831982—Subsecs. (b), (c). provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after , subsec. (b) is amended and a new subsec. (c) is added. Section 102(a), (b) of , , , repealed subtitle A (§§ 301–308) of title III of as of the close of , and provided that the Internal Revenue Code of 1954 [now 1986] [this title] shall be applied and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.