Federal · Title 26 — Internal Revenue Code
26 U.S.C. § 3502: Nondeductibility of taxes in computing taxable income
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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. 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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