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

Verified against govinfo.gov as of June 20, 2026View official text on govinfo.gov ↗
  1. (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.
  2. (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.