Internal Revenue Code:Sec. 3502. Nondeductibility of taxes in computing taxable income

From TaxAlmanac

Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle C - Employment Taxes
       CHAPTER 25 - GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES
     

Statute

    Sec. 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.
 

Sources

    (Aug. 16, 1954, ch. 736, 68A Stat. 471; Pub. L. 97-248, title III,
    Sec. 305(b), 308(a), Sept. 3, 1982, 96 Stat. 588, 591; Pub. L.
    98-67, title I, Sec. 102(a), Aug. 5, 1983, 97 Stat. 369.)
 

Miscellaneous

                                 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 L. 98-67 repealed amendments made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 L. 98-67, title I, Aug. 5, 1983, 97 Stat. 369, repealed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 (Sec. 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.