Subpart F—General Provisions Relating to Employment Taxes (Chapter 25, Internal Revenue Code of 1954)

§ 31.3502-1 Nondeductibility of taxes in computing taxable income.

26 C.F.R. Part 31 — Employment Taxes And Collection Of Income Tax At Source · 2026 edition · updated 2026-10-04 · United States

For provisions relating to the nondeductibility, in computing taxable income under subtitle A, of the taxes imposed by sections 3101, 3201, and 3211, and of the tax deducted and withheld under chapter 24, see §§ 1.164-2 and 1.275-1 of this chapter (Income Tax Regulations). For provisions relating to the credit allowable to the recipient of the income in respect of the tax deducted and withheld under chapter 24, see § 1.31-1 of this chapter (Income Tax Regulations).

[T.D. 6780, 29 FR 18148, Dec. 22, 1964]

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▸Contents — 26 C.F.R. Part 31 — Employment Taxes And Collection Of Income Tax At Source

26 C.F.R. Part 31 — Employment Taxes And Collection Of Income Tax At Source

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