# 26 U.S.C. § 3502: Nondeductibility of taxes in computing taxable income

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s3502>. Cite pinpoints as 26 U.S.C. § 3502(a)(1).

## § 3502(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.

## § 3502(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.

## Regulations

- [Treas. Reg. § 31.3502-1](/26/reg/31.3502-1.md): Nondeductibility of taxes in computing taxable income. (interprets § 3502)

Derived from: 1939 § 1402; 1939 § 1503; 1939 § 1510; 1939 § 1511; 1939 § 1512; 1939 § 1622(e)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 471
- 1982-09-03: [Pub. L. 97-248](/26/act/97-248.md), 96 Stat. 588
- 1983-08-05: [Pub. L. 98-67](/26/act/98-67.md), 97 Stat. 369