Title 26 — Internal Revenue CodeRelease 119-73
§3502 Nondeductibility of taxes in computing taxable income
Title 26 › Subtitle Subtitle C— - Employment Taxes › Chapter CHAPTER 25— - GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES › § 3502
Summary
Taxes imposed by sections 3101, 3201, and 3211 and amounts withheld under chapter 24 cannot be subtracted when figuring taxable income under subtitle A.
Full Legal Text
Title 26, §3502
Internal Revenue Code — Source: USLM XML via OLRC
(a)The taxes imposed by section 3101 of chapter 21, and by section 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.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
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 L. 98–67 repealed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 L. 98–67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A (§§ 301–308) of title III of Pub.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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 3502
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73