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TITLE 26 > Subtitle C > CHAPTER 25 > § 3502
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§ 3502. Nondeductibility of taxes in computing taxable income

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(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.
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