{"identifier":"/us/usc/t26/s3502","title":26,"num":"\u00a7\u202f3502.","heading":"Nondeductibility of taxes in computing taxable income","text":"\u00a7\u202f3502.\nNondeductibility of taxes in computing taxable income\n(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.\n(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.","url":"https://projectusc.org/usc/t26/s3502.html","content":[{"t":"sec","id":"/us/usc/t26/s3502","children":[{"t":"num","text":"\u00a7\u202f3502."},{"t":"heading","text":"Nondeductibility of taxes in computing taxable income"},{"t":"subsec","id":"/us/usc/t26/s3502/a","children":[{"t":"num","text":"(a)"},{"t":"content","text":" 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.","tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s3502/b","children":[{"t":"num","text":"(b)"},{"t":"content","text":" 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.","tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}