{"data":{"id":"us/26-u.s.c.-3502","jurisdiction":"us","citation":"26 U.S.C. § 3502","heading":"Nondeductibility of taxes in computing taxable income","body":"(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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 25—GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"2bed86ad7c02265404da5bddd43091386f71d89aed64c164fad61b563eacfa71","source_id":"us","stale":false,"prev":"us/26-u.s.c.-3501","next":"us/26-u.s.c.-3503"},"notice":"GroundRules: Original legal text. Not legal advice."}