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Nondeductibility of taxes in computing taxable income

3 rulesAll 2 subsections

(a)

(a)∀ 1#

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)∀ 2#

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.

in view

Whole section

Encodings · 3

chapter_21_and_22_employment_taxes_allowed_as_subtitle_a_deduction26 USC § 3502 (a) · derived

26 USC 3502(a)

name: chapter_21_and_22_employment_taxes_allowed_as_subtitle_a_deduction
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: 26 USC 3502(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3502
          excerpt: >-
            shall not be allowed as a deduction to the taxpayer in computing
            taxable income under subtitle A
versions:
  - effective_from: '1990-01-01'
    formula: '0'

open in graph ↗

employer_chapter_24_withheld_tax_allowed_as_subtitle_a_deduction26 USC § 3502 (b) · derived

26 USC 3502(b)

name: employer_chapter_24_withheld_tax_allowed_as_subtitle_a_deduction
kind: derived
entity: Employer
dtype: Money
period: Year
unit: USD
source: 26 USC 3502(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3502
          excerpt: shall not be allowed as a deduction either to the employer
versions:
  - effective_from: '1990-01-01'
    formula: '0'

open in graph ↗

income_recipient_chapter_24_withheld_tax_allowed_as_subtitle_a_deduction26 USC § 3502 (b) · derived

26 USC 3502(b)

name: income_recipient_chapter_24_withheld_tax_allowed_as_subtitle_a_deduction
kind: derived
entity: Person
dtype: Money
period: Year
unit: USD
source: 26 USC 3502(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3502
          excerpt: >-
            shall not be allowed as a deduction either ... to the recipient of
            the income
versions:
  - effective_from: '1990-01-01'
    formula: '0'

open in graph ↗

▸rulespec code

Shown source

statutes/26/3502.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

chapter_21_and_22_employment_taxes_allowed_as_subtitle_a_deduction

Derived(a) in text ↖

source: 26 USC 3502(a)

- name: chapter_21_and_22_employment_taxes_allowed_as_subtitle_a_deduction
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3502(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3502
            excerpt: >-
              shall not be allowed as a deduction to the taxpayer in computing taxable income under
              subtitle A
  versions:
    - effective_from: '1990-01-01'
      formula: '0'

employer_chapter_24_withheld_tax_allowed_as_subtitle_a_deduction

Derived(b) in text ↖

source: 26 USC 3502(b)

- name: employer_chapter_24_withheld_tax_allowed_as_subtitle_a_deduction
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3502(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3502
            excerpt: shall not be allowed as a deduction either to the employer
  versions:
    - effective_from: '1990-01-01'
      formula: '0'

income_recipient_chapter_24_withheld_tax_allowed_as_subtitle_a_deduction

Derived(b) in text ↖

source: 26 USC 3502(b)

- name: income_recipient_chapter_24_withheld_tax_allowed_as_subtitle_a_deduction
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3502(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3502
            excerpt: shall not be allowed as a deduction either ... to the recipient of the income
  versions:
    - effective_from: '1990-01-01'
      formula: '0'

▸citations (2)

References

This rule cites 2 other rules.

26 USC § 3101inferredUS Federal › Statutes › Title 26 › § 3101
26 USC § 3201inferredUS Federal › Statutes › Title 26 › § 3201

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us/statute/26/3502 — Nondeductibility of taxes in computing taxable income · Axiom

Nondeductibility of taxes in computing taxable income

3 rulesAll 2 subsections

Official source

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(a)

(a)∀ 1#

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)∀ 2#

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.

in view

Whole section

Encodings · 3

chapter_21_and_22_employment_taxes_allowed_as_subtitle_a_deduction26 USC § 3502 (a) · derived

26 USC 3502(a)

name: chapter_21_and_22_employment_taxes_allowed_as_subtitle_a_deduction
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: 26 USC 3502(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3502
          excerpt: >-
            shall not be allowed as a deduction to the taxpayer in computing
            taxable income under subtitle A
versions:
  - effective_from: '1990-01-01'
    formula: '0'

open in graph ↗

employer_chapter_24_withheld_tax_allowed_as_subtitle_a_deduction26 USC § 3502 (b) · derived

26 USC 3502(b)

name: employer_chapter_24_withheld_tax_allowed_as_subtitle_a_deduction
kind: derived
entity: Employer
dtype: Money
period: Year
unit: USD
source: 26 USC 3502(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3502
          excerpt: shall not be allowed as a deduction either to the employer
versions:
  - effective_from: '1990-01-01'
    formula: '0'

open in graph ↗

income_recipient_chapter_24_withheld_tax_allowed_as_subtitle_a_deduction26 USC § 3502 (b) · derived

26 USC 3502(b)

name: income_recipient_chapter_24_withheld_tax_allowed_as_subtitle_a_deduction
kind: derived
entity: Person
dtype: Money
period: Year
unit: USD
source: 26 USC 3502(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3502
          excerpt: >-
            shall not be allowed as a deduction either ... to the recipient of
            the income
versions:
  - effective_from: '1990-01-01'
    formula: '0'

open in graph ↗

▸rulespec code

Shown source

statutes/26/3502.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

chapter_21_and_22_employment_taxes_allowed_as_subtitle_a_deduction

Derived(a) in text ↖

source: 26 USC 3502(a)

- name: chapter_21_and_22_employment_taxes_allowed_as_subtitle_a_deduction
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3502(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3502
            excerpt: >-
              shall not be allowed as a deduction to the taxpayer in computing taxable income under
              subtitle A
  versions:
    - effective_from: '1990-01-01'
      formula: '0'

employer_chapter_24_withheld_tax_allowed_as_subtitle_a_deduction

Derived(b) in text ↖

source: 26 USC 3502(b)

- name: employer_chapter_24_withheld_tax_allowed_as_subtitle_a_deduction
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3502(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3502
            excerpt: shall not be allowed as a deduction either to the employer
  versions:
    - effective_from: '1990-01-01'
      formula: '0'

income_recipient_chapter_24_withheld_tax_allowed_as_subtitle_a_deduction

Derived(b) in text ↖

source: 26 USC 3502(b)

- name: income_recipient_chapter_24_withheld_tax_allowed_as_subtitle_a_deduction
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3502(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3502
            excerpt: shall not be allowed as a deduction either ... to the recipient of the income
  versions:
    - effective_from: '1990-01-01'
      formula: '0'

▸citations (2)

References

This rule cites 2 other rules.

26 USC § 3101inferredUS Federal › Statutes › Title 26 › § 3101
26 USC § 3201inferredUS Federal › Statutes › Title 26 › § 3201